Deferred Rent Balance for Migrated, Pre 842, leases

Summary:

Client is converting leases as of 842 adoption date, 1/1/22, and has deferred rent balance that must be used to adjust ROU asset balance. Essentially, on 1/1/22, we must adjust the ROU asset balance by the deferred rent amount while the lease liability is still calculated as per expectations. What is best practice?

Content (required):

What is the best way to accomplish this? Is it to create a negative payment equal to the deferred rent amount? Should we utilize the 'ROU asset balance' field for migrated leases during conversion?

Accounting as of 1/1/22 adoption date should be as follows (example #s):

ROU asset balance DR 4.7m