The appropriate accounting treatment for the sublease depends on whether it qualifies as a termination of the finance lease. If it does not qualify, Dowell would continue to account for the original lease as a finance lease, and would recognize the sublease as a new lease. If it does qualify, Dowell would derecognize the right-of-use asset and lease liability related to the original lease, and would recognize any difference between the carrying amount of the lease liability and the consideration received from the sublease as a gain or loss on termination. The specific accounting treatment would depend on the facts and circumstances of the sublease agreement.