Executory costs apply only to capitalized leases that start before the effective date of ASC 842/IFRS 16/GASB 87; if a lease is FAS 13 operating, executory costs are counted as part of the operating rent. Debits and credits are the same as for gross rent. If you have multiple types, executory costs are shown combined on the text report, combined and separately on the spreadsheet report. In ASC 842/IFRS 16/ GASB 87, executory costs are superseded by non-lease components. Executory costs and non-lease components are shown in the same column of the text report, but separate columns for the spreadsheet report.
A lease that begins before the ASC 842/IFRS 16 implementation date continues to report executory costs, not non-lease components, even after the transition, unless the lease is modified. If a lease is modified [revised], you'll update your rent schedule so that executory costs become non-lease components as of the revision booking date.
A lease may not show both executory costs and non-lease components in the same fiscal period.