Why doesn't the cash outlay match the lease expense?

Understanding Journal Entries Under the New Lease Accounting Standard ASC842

With previous lease accounting standards, it was customary for users of the financial statements to tie out the cash outlay with the lease expense line item on the P & L.  Under the new lease accounting guidance, these line items are no longer matching entries due to the calculations requiring straight-line expenses. 

ASC 842 Operating Lease

A credit to the cash/clearing account now corresponds with a debit to the lease liability:

Debit.    LT Lease Liability

Debit.    ST Lease Liability

Credit.    Cash/AP Clearing 

The lease expense amount will now match the credit to the ROU Asset:

Debit.     Operating Lease Expense

Credit.    ROU Asset

Credit.    LT Lease Liability

ASC 842 Finance Lease

A credit to the cash/clearing account now corresponds with a debit to the lease liability:

Debit.    LT Lease Liability

Debit.    ST Lease Liability

Credit.    Cash/AP Clearing 

The expense amount will now match the credit to the ROU Asset:

Debit.     Amortization Expense

Credit.    ROU Asset