The disclosure and the recognition for operating leases is quite straightforward. First of all, you need to use accruals basis so if the contract says for example 3 years and annual rental 12,000, then you need to accrue 1,000 per month regardless of the amount that you have actually paid. That is the expense that you accrue (the debit) while the credit goes either to the bank or the accounts payable.
The disclosure in the notes usually is the amount that was spent for operating leases for the year, what kind of leases they are and what this expense is expected to be in the future.