Provision on leases

Summary:

Is it possible to record a provision (e.g. onerous lease provision) against a lease ?

Content (required):

My organization has a requirement to record provisions against leases. Provisions are applied at the start of a lease, and increase/ decrease the RoU Asset by the value of the provisions. The expected results of the the provision are:

1. journal entry to adjust the ROU asset: DR/CR Provision and CR/DR ROU Asset
2. Amortization to be calculated based on the ROU Asset value (including provision)
3. Utilization of the provision at the end of the lease term: DR P&L CR Provision