function executeLiquidateERC20(
        mapping(address => DataTypes.ReserveData) storage reservesData,
        mapping(uint256 => address) storage reservesList,
        mapping(address => DataTypes.UserConfigurationMap) storage usersConfig,
        DataTypes.ExecuteLiquidateParams memory params
    ) external returns (uint256) {

...
 _burnDebtTokens(liquidationAssetReserve, params, vars);
...
}
    function _burnDebtTokens(
        DataTypes.ReserveData storage liquidationAssetReserve,
        DataTypes.ExecuteLiquidateParams memory params,
        ExecuteLiquidateLocalVars memory vars
    ) internal {
       ...

        // Transfers the debt asset being repaid to the xToken, where the liquidity is kept
        IERC20(params.liquidationAsset).safeTransferFrom(
            vars.payer,
            vars.liquidationAssetReserveCache.xTokenAddress,
            vars.actualLiquidationAmount
        );
...
        // Update borrow & supply rate
        liquidationAssetReserve.updateInterestRates(
            vars.liquidationAssetReserveCache,
            params.liquidationAsset,
            vars.actualLiquidationAmount,
            0
        );
    }
IERC20(params.liquidationAsset).safeTransferFrom(
            vars.payer,
            vars.liquidationAssetReserveCache.xTokenAddress,
            vars.actualLiquidationAmount
        );
function updateInterestRates(
        DataTypes.ReserveData storage reserve,
        DataTypes.ReserveCache memory reserveCache,
        address reserveAddress,
        uint256 liquidityAdded,
        uint256 liquidityTaken
    ) internal {
...
(
            vars.nextLiquidityRate,
            vars.nextVariableRate
        ) = IReserveInterestRateStrategy(reserve.interestRateStrategyAddress)
            .calculateInterestRates(
                DataTypes.CalculateInterestRatesParams({
                    liquidityAdded: liquidityAdded,
                    liquidityTaken: liquidityTaken,
                    totalVariableDebt: vars.totalVariableDebt,
                    reserveFactor: reserveCache.reserveFactor,
                    reserve: reserveAddress,
                    xToken: reserveCache.xTokenAddress
                })
            );
...
}
function calculateInterestRates(
        DataTypes.CalculateInterestRatesParams calldata params
    ) external view override returns (uint256, uint256) {
...
if (vars.totalDebt != 0) {
            vars.availableLiquidity =
                IToken(params.reserve).balanceOf(params.xToken) +
                params.liquidityAdded -
                params.liquidityTaken;

            vars.availableLiquidityPlusDebt =
                vars.availableLiquidity +
                vars.totalDebt;
            vars.borrowUsageRatio = vars.totalDebt.rayDiv(
                vars.availableLiquidityPlusDebt
            );
            vars.supplyUsageRatio = vars.totalDebt.rayDiv(
                vars.availableLiquidityPlusDebt
            );
        }
...
vars.currentLiquidityRate = vars
            .currentVariableBorrowRate
            .rayMul(vars.supplyUsageRatio)
            .percentMul(
                PercentageMath.PERCENTAGE_FACTOR - params.reserveFactor
            );

        return (vars.currentLiquidityRate, vars.currentVariableBorrowRate);
}
function _burnDebtTokens(
        DataTypes.ReserveData storage liquidationAssetReserve,
        DataTypes.ExecuteLiquidateParams memory params,
        ExecuteLiquidateLocalVars memory vars
    ) internal {
IPToken(vars.liquidationAssetReserveCache.xTokenAddress)
            .handleRepayment(params.liquidator, vars.actualLiquidationAmount);
        // Burn borrower's debt token
        vars
            .liquidationAssetReserveCache
            .nextScaledVariableDebt = IVariableDebtToken(
            vars.liquidationAssetReserveCache.variableDebtTokenAddress
        ).burn(
                params.borrower,
                vars.actualLiquidationAmount,
                vars.liquidationAssetReserveCache.nextVariableBorrowIndex
            );

liquidationAssetReserve.updateInterestRates(
            vars.liquidationAssetReserveCache,
            params.liquidationAsset,
            vars.actualLiquidationAmount,
            0
        );
IERC20(params.liquidationAsset).safeTransferFrom(
            vars.payer,
            vars.liquidationAssetReserveCache.xTokenAddress,
            vars.actualLiquidationAmount
        );
...
...
}
