off-balance-sheet account

Hi everybody. In Russia we can use off BS account. For example, I lease a computer from company A, or take a goods for commission trade. In RF tax authorities require take the goods on off BS account.  Of course we do not own this property. I didnt find a class of accounts for off BS entries. I guess that foreign accounting dont like use it. (Enron case) But how way could be? BR. Uma