diff --git a/analysis/low-level-api-fir/src/org/jetbrains/kotlin/analysis/low/level/api/fir/lazy/resolve/RawFirNonLocalDeclarationBuilder.kt b/analysis/low-level-api-fir/src/org/jetbrains/kotlin/analysis/low/level/api/fir/lazy/resolve/RawFirNonLocalDeclarationBuilder.kt
index 763ab7b302f..0e7aabdae7a 100644
--- a/analysis/low-level-api-fir/src/org/jetbrains/kotlin/analysis/low/level/api/fir/lazy/resolve/RawFirNonLocalDeclarationBuilder.kt
+++ b/analysis/low-level-api-fir/src/org/jetbrains/kotlin/analysis/low/level/api/fir/lazy/resolve/RawFirNonLocalDeclarationBuilder.kt
@@ -16,6 +16,7 @@ import org.jetbrains.kotlin.analysis.utils.errors.withPsiEntry
 import org.jetbrains.kotlin.fir.*
 import org.jetbrains.kotlin.fir.builder.BodyBuildingMode
 import org.jetbrains.kotlin.fir.builder.PsiRawFirBuilder
+import org.jetbrains.kotlin.fir.builder.buildDestructuringVariable
 import org.jetbrains.kotlin.fir.declarations.*
 import org.jetbrains.kotlin.fir.declarations.utils.isInner
 import org.jetbrains.kotlin.fir.expressions.FirAnnotation
@@ -27,12 +28,15 @@ import org.jetbrains.kotlin.fir.symbols.impl.FirFunctionSymbol
 import org.jetbrains.kotlin.fir.symbols.impl.FirPropertySymbol
 import org.jetbrains.kotlin.fir.types.FirResolvedTypeRef
 import org.jetbrains.kotlin.fir.types.FirTypeRef
+import org.jetbrains.kotlin.fir.utils.exceptions.withFirEntry
 import org.jetbrains.kotlin.name.NameUtils
 import org.jetbrains.kotlin.psi
 import org.jetbrains.kotlin.psi.*
 import org.jetbrains.kotlin.psi.psiUtil.hasExpectModifier
 import org.jetbrains.kotlin.util.PrivateForInline
 import org.jetbrains.kotlin.utils.exceptions.errorWithAttachment
+import org.jetbrains.kotlin.utils.exceptions.requireWithAttachment
+import org.jetbrains.kotlin.utils.exceptions.withPsiEntry
 
 internal class RawFirNonLocalDeclarationBuilder private constructor(
     session: FirSession,
@@ -159,6 +163,34 @@ internal class RawFirNonLocalDeclarationBuilder private constructor(
             }
         }
 
+        fun convertDestructuringDeclarationEntry(element: KtDestructuringDeclarationEntry): FirVariable {
+            val replacementDeclaration = replacementApplier?.tryReplace(element) ?: element
+            requireIsInstance<KtDestructuringDeclarationEntry>(replacementDeclaration)
+            requireIsInstance<FirProperty>(originalDeclaration)
+
+            val container = originalDeclaration.destructuringDeclarationContainerVariable?.fir
+            requireWithAttachment(container != null, { "Container is not found"}) {
+                withFirEntry("originalDeclaration", originalDeclaration)
+                withPsiEntry("element", element)
+            }
+
+            return buildDestructuringVariable(
+                moduleData = baseModuleData,
+                container = container,
+                element,
+                isVar = false,
+                localEntries = false,
+                index = element.index(),
+                configure = { configureScriptDestructuringDeclarationEntry(it, container) },
+            )
+        }
+
+        private fun KtDestructuringDeclarationEntry.index(): Int {
+            val destructuringDeclaration = parent
+            requireIsInstance<KtDestructuringDeclaration>(destructuringDeclaration)
+            return destructuringDeclaration.entries.indexOf(this)
+        }
+
         fun convertAnonymousInitializer(element: KtAnonymousInitializer, containingDeclaration: FirDeclaration?): FirAnonymousInitializer {
             val replacementDeclaration = replacementApplier?.tryReplace(element) ?: element
             requireIsInstance<KtAnonymousInitializer>(replacementDeclaration)
@@ -356,6 +388,7 @@ internal class RawFirNonLocalDeclarationBuilder private constructor(
                     }
                 }
                 is KtDestructuringDeclaration -> visitor.convertDestructuringDeclaration(declarationToBuild, containingDeclaration)
+                is KtDestructuringDeclarationEntry -> visitor.convertDestructuringDeclarationEntry(declarationToBuild)
                 is KtCodeFragment -> {
                     val firFile = visitor.convertElement(declarationToBuild, originalDeclaration) as FirFile
                     firFile.codeFragment
diff --git a/analysis/low-level-api-fir/testData/getOrBuildFir/annotations/destructuringAnnotation.txt b/analysis/low-level-api-fir/testData/getOrBuildFir/annotations/destructuringAnnotation.txt
index 16685a81702..d1eaf6fad38 100644
--- a/analysis/low-level-api-fir/testData/getOrBuildFir/annotations/destructuringAnnotation.txt
+++ b/analysis/low-level-api-fir/testData/getOrBuildFir/annotations/destructuringAnnotation.txt
@@ -44,7 +44,7 @@ FILE: [ResolvedTo(IMPORTS)] destructuringAnnotation.kts
         }
 
         @R|DestrAnno|[Types](s = <strcat>(String(destr 1 ), R|/prop|)) [ResolvedTo(ANNOTATION_ARGUMENTS)] [DestructuringDeclarationContainerVariableMarkerKey=true] lval <destruct>: R|MyPair| = R|/MyPair.MyPair|(Int(1), Int(2))
-        public final [ResolvedTo(RAW_FIR)] [DestructuringDeclarationContainerVariableKey=<local>/<destruct>] val a: <implicit> = R|<local>/<destruct>|.component1#()
+        public final [ResolvedTo(RAW_FIR)] [DestructuringDeclarationContainerVariableKey=<local>/<destruct>] val a: <implicit> = LAZY_EXPRESSION
 
 
-        public final [ResolvedTo(RAW_FIR)] [DestructuringDeclarationContainerVariableKey=<local>/<destruct>] val b: <implicit> = R|<local>/<destruct>|.component2#()
+        public final [ResolvedTo(RAW_FIR)] [DestructuringDeclarationContainerVariableKey=<local>/<destruct>] val b: <implicit> = LAZY_EXPRESSION
\ No newline at end of file
diff --git a/analysis/low-level-api-fir/testData/getOrBuildFir/declarations/destructionWithNoRValueScript.txt b/analysis/low-level-api-fir/testData/getOrBuildFir/declarations/destructionWithNoRValueScript.txt
index 02bf6fa7743..5d4f52c6d8f 100644
--- a/analysis/low-level-api-fir/testData/getOrBuildFir/declarations/destructionWithNoRValueScript.txt
+++ b/analysis/low-level-api-fir/testData/getOrBuildFir/declarations/destructionWithNoRValueScript.txt
@@ -12,7 +12,7 @@ FILE: [ResolvedTo(IMPORTS)] destructionWithNoRValueScript.kts
         [ResolvedTo(RAW_FIR)] lval args: R|kotlin/Array<kotlin/String>|
 
         [ResolvedTo(BODY_RESOLVE)] [DestructuringDeclarationContainerVariableMarkerKey=true] lval <destruct>: <ERROR TYPE REF: Initializer required for destructuring declaration> = ERROR_EXPR(Initializer required for destructuring declaration)
-        public final [ResolvedTo(RAW_FIR)] [DestructuringDeclarationContainerVariableKey=<local>/<destruct>] val o: <implicit> = R|<local>/<destruct>|.component1#()
+        public final [ResolvedTo(RAW_FIR)] [DestructuringDeclarationContainerVariableKey=<local>/<destruct>] val o: <implicit> = LAZY_EXPRESSION
 
 
-        public final [ResolvedTo(RAW_FIR)] [DestructuringDeclarationContainerVariableKey=<local>/<destruct>] val r: <implicit> = R|<local>/<destruct>|.component2#()
+        public final [ResolvedTo(RAW_FIR)] [DestructuringDeclarationContainerVariableKey=<local>/<destruct>] val r: <implicit> = LAZY_EXPRESSION
diff --git a/analysis/low-level-api-fir/testData/getOrBuildFir/declarations/destructuringScript.txt b/analysis/low-level-api-fir/testData/getOrBuildFir/declarations/destructuringScript.txt
index e89f3c063e1..43502e6e841 100644
--- a/analysis/low-level-api-fir/testData/getOrBuildFir/declarations/destructuringScript.txt
+++ b/analysis/low-level-api-fir/testData/getOrBuildFir/declarations/destructuringScript.txt
@@ -23,7 +23,7 @@ FILE: [ResolvedTo(IMPORTS)] destructuringScript.kts
             public [ResolvedTo(IMPLICIT_TYPES_BODY_RESOLVE)] get(): R|kotlin/Pair<kotlin/Int, kotlin/Int>|
 
         [ResolvedTo(BODY_RESOLVE)] [DestructuringDeclarationContainerVariableMarkerKey=true] lval <destruct>: R|kotlin/Pair<kotlin/Int, kotlin/Int>| = R|/pair|
-        public final [ResolvedTo(RAW_FIR)] [DestructuringDeclarationContainerVariableKey=<local>/<destruct>] val first: <implicit> = R|<local>/<destruct>|.component1#()
+        public final [ResolvedTo(RAW_FIR)] [DestructuringDeclarationContainerVariableKey=<local>/<destruct>] val first: <implicit> = LAZY_EXPRESSION
 
 
-        public final [ResolvedTo(RAW_FIR)] [DestructuringDeclarationContainerVariableKey=<local>/<destruct>] val last: <implicit> = R|<local>/<destruct>|.component2#()
+        public final [ResolvedTo(RAW_FIR)] [DestructuringDeclarationContainerVariableKey=<local>/<destruct>] val last: <implicit> = LAZY_EXPRESSION
diff --git a/analysis/low-level-api-fir/testData/lazyResolveTypeAnnotations/destructuringDeclaration/scriptStatementLevelAsLastStatement.lazyResolve.txt b/analysis/low-level-api-fir/testData/lazyResolveTypeAnnotations/destructuringDeclaration/scriptStatementLevelAsLastStatement.lazyResolve.txt
index de7ab015002..98f39711528 100644
--- a/analysis/low-level-api-fir/testData/lazyResolveTypeAnnotations/destructuringDeclaration/scriptStatementLevelAsLastStatement.lazyResolve.txt
+++ b/analysis/low-level-api-fir/testData/lazyResolveTypeAnnotations/destructuringDeclaration/scriptStatementLevelAsLastStatement.lazyResolve.txt
@@ -42,11 +42,11 @@ FILE: [ResolvedTo(RAW_FIR)] scriptStatementLevelAsLastStatement.kts
         public final [ResolvedTo(RAW_FIR)] val $$result: <implicit> = when () {
             Boolean(true) ->  {
                 @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval <destruct>: <implicit> = Pair#(LAZY_EXPRESSION, LAZY_EXPRESSION)
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval a: <implicit> = R|<local>/<destruct>|.component1#()
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval b: <implicit> = R|<local>/<destruct>|.component2#()
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval a: <implicit> = LAZY_EXPRESSION
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval b: <implicit> = LAZY_EXPRESSION
                 @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval <destruct>: <implicit> = Pair#(LAZY_EXPRESSION, LAZY_EXPRESSION)
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval c: <implicit> = R|<local>/<destruct>|.component1#()
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval d: <implicit> = R|<local>/<destruct>|.component2#()
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval c: <implicit> = LAZY_EXPRESSION
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval d: <implicit> = LAZY_EXPRESSION
             }
         }
 
@@ -97,11 +97,11 @@ FILE: [ResolvedTo(IMPORTS)] scriptStatementLevelAsLastStatement.kts
         public final [ResolvedTo(RAW_FIR)] val $$result: <implicit> = when () {
             Boolean(true) ->  {
                 @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval <destruct>: <implicit> = Pair#(LAZY_EXPRESSION, LAZY_EXPRESSION)
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval a: <implicit> = R|<local>/<destruct>|.component1#()
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval b: <implicit> = R|<local>/<destruct>|.component2#()
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval a: <implicit> = LAZY_EXPRESSION
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval b: <implicit> = LAZY_EXPRESSION
                 @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval <destruct>: <implicit> = Pair#(LAZY_EXPRESSION, LAZY_EXPRESSION)
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval c: <implicit> = R|<local>/<destruct>|.component1#()
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval d: <implicit> = R|<local>/<destruct>|.component2#()
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval c: <implicit> = LAZY_EXPRESSION
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval d: <implicit> = LAZY_EXPRESSION
             }
         }
 
@@ -152,11 +152,11 @@ FILE: [ResolvedTo(IMPORTS)] scriptStatementLevelAsLastStatement.kts
         public final [ResolvedTo(COMPILER_REQUIRED_ANNOTATIONS)] val $$result: <implicit> = when () {
             Boolean(true) ->  {
                 @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval <destruct>: <implicit> = Pair#(LAZY_EXPRESSION, LAZY_EXPRESSION)
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval a: <implicit> = R|<local>/<destruct>|.component1#()
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval b: <implicit> = R|<local>/<destruct>|.component2#()
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval a: <implicit> = LAZY_EXPRESSION
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval b: <implicit> = LAZY_EXPRESSION
                 @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval <destruct>: <implicit> = Pair#(LAZY_EXPRESSION, LAZY_EXPRESSION)
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval c: <implicit> = R|<local>/<destruct>|.component1#()
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval d: <implicit> = R|<local>/<destruct>|.component2#()
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval c: <implicit> = LAZY_EXPRESSION
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval d: <implicit> = LAZY_EXPRESSION
             }
         }
 
@@ -207,11 +207,11 @@ FILE: [ResolvedTo(IMPORTS)] scriptStatementLevelAsLastStatement.kts
         public final [ResolvedTo(COMPANION_GENERATION)] val $$result: <implicit> = when () {
             Boolean(true) ->  {
                 @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval <destruct>: <implicit> = Pair#(LAZY_EXPRESSION, LAZY_EXPRESSION)
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval a: <implicit> = R|<local>/<destruct>|.component1#()
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval b: <implicit> = R|<local>/<destruct>|.component2#()
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval a: <implicit> = LAZY_EXPRESSION
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval b: <implicit> = LAZY_EXPRESSION
                 @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval <destruct>: <implicit> = Pair#(LAZY_EXPRESSION, LAZY_EXPRESSION)
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval c: <implicit> = R|<local>/<destruct>|.component1#()
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval d: <implicit> = R|<local>/<destruct>|.component2#()
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval c: <implicit> = LAZY_EXPRESSION
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval d: <implicit> = LAZY_EXPRESSION
             }
         }
 
@@ -262,11 +262,11 @@ FILE: [ResolvedTo(IMPORTS)] scriptStatementLevelAsLastStatement.kts
         public final [ResolvedTo(SUPER_TYPES)] val $$result: <implicit> = when () {
             Boolean(true) ->  {
                 @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval <destruct>: <implicit> = Pair#(LAZY_EXPRESSION, LAZY_EXPRESSION)
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval a: <implicit> = R|<local>/<destruct>|.component1#()
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval b: <implicit> = R|<local>/<destruct>|.component2#()
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval a: <implicit> = LAZY_EXPRESSION
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval b: <implicit> = LAZY_EXPRESSION
                 @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval <destruct>: <implicit> = Pair#(LAZY_EXPRESSION, LAZY_EXPRESSION)
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval c: <implicit> = R|<local>/<destruct>|.component1#()
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval d: <implicit> = R|<local>/<destruct>|.component2#()
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval c: <implicit> = LAZY_EXPRESSION
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval d: <implicit> = LAZY_EXPRESSION
             }
         }
 
@@ -317,11 +317,11 @@ FILE: [ResolvedTo(IMPORTS)] scriptStatementLevelAsLastStatement.kts
         public final [ResolvedTo(TYPES)] val $$result: <implicit> = when () {
             Boolean(true) ->  {
                 @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval <destruct>: <implicit> = Pair#(LAZY_EXPRESSION, LAZY_EXPRESSION)
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval a: <implicit> = R|<local>/<destruct>|.component1#()
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval b: <implicit> = R|<local>/<destruct>|.component2#()
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval a: <implicit> = LAZY_EXPRESSION
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval b: <implicit> = LAZY_EXPRESSION
                 @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval <destruct>: <implicit> = Pair#(LAZY_EXPRESSION, LAZY_EXPRESSION)
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval c: <implicit> = R|<local>/<destruct>|.component1#()
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval d: <implicit> = R|<local>/<destruct>|.component2#()
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval c: <implicit> = LAZY_EXPRESSION
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval d: <implicit> = LAZY_EXPRESSION
             }
         }
 
@@ -372,11 +372,11 @@ FILE: [ResolvedTo(IMPORTS)] scriptStatementLevelAsLastStatement.kts
         public final [ResolvedTo(STATUS)] val $$result: <implicit> = when () {
             Boolean(true) ->  {
                 @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval <destruct>: <implicit> = Pair#(LAZY_EXPRESSION, LAZY_EXPRESSION)
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval a: <implicit> = R|<local>/<destruct>|.component1#()
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval b: <implicit> = R|<local>/<destruct>|.component2#()
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval a: <implicit> = LAZY_EXPRESSION
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval b: <implicit> = LAZY_EXPRESSION
                 @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval <destruct>: <implicit> = Pair#(LAZY_EXPRESSION, LAZY_EXPRESSION)
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval c: <implicit> = R|<local>/<destruct>|.component1#()
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval d: <implicit> = R|<local>/<destruct>|.component2#()
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval c: <implicit> = LAZY_EXPRESSION
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval d: <implicit> = LAZY_EXPRESSION
             }
         }
 
@@ -427,11 +427,11 @@ FILE: [ResolvedTo(IMPORTS)] scriptStatementLevelAsLastStatement.kts
         public final [ResolvedTo(EXPECT_ACTUAL_MATCHING)] val $$result: <implicit> = when () {
             Boolean(true) ->  {
                 @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval <destruct>: <implicit> = Pair#(LAZY_EXPRESSION, LAZY_EXPRESSION)
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval a: <implicit> = R|<local>/<destruct>|.component1#()
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval b: <implicit> = R|<local>/<destruct>|.component2#()
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval a: <implicit> = LAZY_EXPRESSION
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval b: <implicit> = LAZY_EXPRESSION
                 @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval <destruct>: <implicit> = Pair#(LAZY_EXPRESSION, LAZY_EXPRESSION)
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval c: <implicit> = R|<local>/<destruct>|.component1#()
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval d: <implicit> = R|<local>/<destruct>|.component2#()
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval c: <implicit> = LAZY_EXPRESSION
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval d: <implicit> = LAZY_EXPRESSION
             }
         }
 
@@ -482,11 +482,11 @@ FILE: [ResolvedTo(IMPORTS)] scriptStatementLevelAsLastStatement.kts
         public final [ResolvedTo(CONTRACTS)] val $$result: <implicit> = when () {
             Boolean(true) ->  {
                 @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval <destruct>: <implicit> = Pair#(LAZY_EXPRESSION, LAZY_EXPRESSION)
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval a: <implicit> = R|<local>/<destruct>|.component1#()
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval b: <implicit> = R|<local>/<destruct>|.component2#()
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval a: <implicit> = LAZY_EXPRESSION
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval b: <implicit> = LAZY_EXPRESSION
                 @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval <destruct>: <implicit> = Pair#(LAZY_EXPRESSION, LAZY_EXPRESSION)
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval c: <implicit> = R|<local>/<destruct>|.component1#()
-                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval d: <implicit> = R|<local>/<destruct>|.component2#()
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval c: <implicit> = LAZY_EXPRESSION
+                @Anno[Unresolved](LAZY_EXPRESSION) [ResolvedTo(RAW_FIR)] lval d: <implicit> = LAZY_EXPRESSION
             }
         }
 
diff --git a/compiler/fir/raw-fir/psi2fir/src/org/jetbrains/kotlin/fir/builder/PsiRawFirBuilder.kt b/compiler/fir/raw-fir/psi2fir/src/org/jetbrains/kotlin/fir/builder/PsiRawFirBuilder.kt
index b46911759f2..1eff107080a 100644
--- a/compiler/fir/raw-fir/psi2fir/src/org/jetbrains/kotlin/fir/builder/PsiRawFirBuilder.kt
+++ b/compiler/fir/raw-fir/psi2fir/src/org/jetbrains/kotlin/fir/builder/PsiRawFirBuilder.kt
@@ -198,6 +198,14 @@ open class PsiRawFirBuilder(
             (this as KtAnnotated).extractAnnotationsTo(target)
         }
 
+        override fun createComponentCall(
+            container: FirVariable,
+            entrySource: KtSourceElement?,
+            index: Int,
+        ): FirExpression = buildOrLazyExpression(entrySource) {
+            super.createComponentCall(container, entrySource, index)
+        }
+
         private inline fun <reified R : FirElement> KtElement?.convertSafe(): R? =
             this?.let { convertElement(it, null) } as? R
 
@@ -1280,6 +1288,10 @@ open class PsiRawFirBuilder(
             }
         }
 
+        protected fun configureScriptDestructuringDeclarationEntry(declaration: FirVariable, container: FirVariable) {
+            (declaration as FirProperty).destructuringDeclarationContainerVariable = container.symbol
+        }
+
         protected fun buildScriptDestructuringDeclaration(destructuringDeclaration: KtDestructuringDeclaration): FirVariable {
             val initializer = destructuringDeclaration.initializer
             val firInitializer = buildOrLazyExpression(initializer?.toFirSourceElement()) {
@@ -1344,7 +1356,7 @@ open class PsiRawFirBuilder(
                                     tmpVariable = false,
                                     localEntries = false,
                                 ) {
-                                    (it as FirProperty).destructuringDeclarationContainerVariable = destructuringContainerVar.symbol
+                                    configureScriptDestructuringDeclarationEntry(it, destructuringContainerVar)
                                 }
                             }
                             else -> {
diff --git a/compiler/fir/raw-fir/psi2fir/testData/rawBuilder/declarations/scriptLevelDestructuringWithAnnotation.lazyBodies.txt b/compiler/fir/raw-fir/psi2fir/testData/rawBuilder/declarations/scriptLevelDestructuringWithAnnotation.lazyBodies.txt
index 9e8f3b8e89a..d05dced7c47 100644
--- a/compiler/fir/raw-fir/psi2fir/testData/rawBuilder/declarations/scriptLevelDestructuringWithAnnotation.lazyBodies.txt
+++ b/compiler/fir/raw-fir/psi2fir/testData/rawBuilder/declarations/scriptLevelDestructuringWithAnnotation.lazyBodies.txt
@@ -2,16 +2,16 @@ FILE: scriptLevelDestructuringWithAnnotation.kts
     SCRIPT: <script-scriptLevelDestructuringWithAnnotation.kts>
 
         @DestrAnno(LAZY_EXPRESSION) lval <destruct>: <implicit> = LAZY_EXPRESSION
-        @LeftAnno(LAZY_EXPRESSION) public final val a: <implicit> = R|<local>/<destruct>|.component1#()
+        @LeftAnno(LAZY_EXPRESSION) public final val a: <implicit> = LAZY_EXPRESSION
 
 
-        @RightAnno(LAZY_EXPRESSION) public final val b: <implicit> = R|<local>/<destruct>|.component2#()
+        @RightAnno(LAZY_EXPRESSION) public final val b: <implicit> = LAZY_EXPRESSION
 
 
         @Destr2Anno(LAZY_EXPRESSION) lval <destruct>: <implicit> = LAZY_EXPRESSION
-        @SecondLeftAnno(LAZY_EXPRESSION) public final val c: <implicit> = R|<local>/<destruct>|.component1#()
+        @SecondLeftAnno(LAZY_EXPRESSION) public final val c: <implicit> = LAZY_EXPRESSION
 
 
-        @SecondRightAnno(LAZY_EXPRESSION) public final val d: <implicit> = R|<local>/<destruct>|.component2#()
+        @SecondRightAnno(LAZY_EXPRESSION) public final val d: <implicit> = LAZY_EXPRESSION
 
 
diff --git a/compiler/fir/raw-fir/psi2fir/testData/rawBuilder/declarations/scriptStatementLevelDestructuringWithAnnotationAsLastStatement.lazyBodies.txt b/compiler/fir/raw-fir/psi2fir/testData/rawBuilder/declarations/scriptStatementLevelDestructuringWithAnnotationAsLastStatement.lazyBodies.txt
index eb5eb28bac2..0c1aa7d219e 100644
--- a/compiler/fir/raw-fir/psi2fir/testData/rawBuilder/declarations/scriptStatementLevelDestructuringWithAnnotationAsLastStatement.lazyBodies.txt
+++ b/compiler/fir/raw-fir/psi2fir/testData/rawBuilder/declarations/scriptStatementLevelDestructuringWithAnnotationAsLastStatement.lazyBodies.txt
@@ -5,12 +5,12 @@ FILE: scriptStatementLevelDestructuringWithAnnotationAsLastStatement.kts
             when () {
                 Boolean(true) ->  {
                     @DestrAnno(LAZY_EXPRESSION) lval <destruct>: <implicit> = IntegerLiteral(0).to#(IntegerLiteral(1))
-                    @LeftAnno(LAZY_EXPRESSION) lval a: <implicit> = R|<local>/<destruct>|.component1#()
-                    @RightAnno(LAZY_EXPRESSION) lval b: <implicit> = R|<local>/<destruct>|.component2#()
+                    @LeftAnno(LAZY_EXPRESSION) lval a: <implicit> = LAZY_EXPRESSION
+                    @RightAnno(LAZY_EXPRESSION) lval b: <implicit> = LAZY_EXPRESSION
                     run#(<L> = LAZY_EXPRESSION)
                     @Destr2Anno(LAZY_EXPRESSION) lval <destruct>: <implicit> = IntegerLiteral(2).to#(IntegerLiteral(3))
-                    @SecondLeftAnno(LAZY_EXPRESSION) lval c: <implicit> = R|<local>/<destruct>|.component1#()
-                    @SecondRightAnno(LAZY_EXPRESSION) lval d: <implicit> = R|<local>/<destruct>|.component2#()
+                    @SecondLeftAnno(LAZY_EXPRESSION) lval c: <implicit> = LAZY_EXPRESSION
+                    @SecondRightAnno(LAZY_EXPRESSION) lval d: <implicit> = LAZY_EXPRESSION
                 }
             }
 
diff --git a/compiler/fir/raw-fir/raw-fir.common/src/org/jetbrains/kotlin/fir/builder/Destructuring.kt b/compiler/fir/raw-fir/raw-fir.common/src/org/jetbrains/kotlin/fir/builder/Destructuring.kt
index ea9cace1308..bc7c8a111f1 100644
--- a/compiler/fir/raw-fir/raw-fir.common/src/org/jetbrains/kotlin/fir/builder/Destructuring.kt
+++ b/compiler/fir/raw-fir/raw-fir.common/src/org/jetbrains/kotlin/fir/builder/Destructuring.kt
@@ -13,6 +13,7 @@ import org.jetbrains.kotlin.fir.declarations.FirDeclarationOrigin
 import org.jetbrains.kotlin.fir.declarations.FirVariable
 import org.jetbrains.kotlin.fir.declarations.builder.buildProperty
 import org.jetbrains.kotlin.fir.declarations.impl.FirDeclarationStatusImpl
+import org.jetbrains.kotlin.fir.expressions.FirExpression
 import org.jetbrains.kotlin.fir.symbols.FirBasedSymbol
 import org.jetbrains.kotlin.fir.symbols.impl.FirPropertySymbol
 import org.jetbrains.kotlin.fir.types.FirTypeRef
@@ -23,6 +24,9 @@ interface DestructuringContext<T> {
     val T.name: Name
     val T.source: KtSourceElement
     fun T.extractAnnotationsTo(target: FirAnnotationContainerBuilder, containerSymbol: FirBasedSymbol<*>)
+    fun createComponentCall(container: FirVariable, entrySource: KtSourceElement?, index: Int): FirExpression {
+        return container.toComponentCall(entrySource, index)
+    }
 }
 
 context(AbstractRawFirBuilder<*>, DestructuringContext<T>)
@@ -39,20 +43,39 @@ fun <T> MutableList<in FirVariable>.addDestructuringVariables(
         this += container
     }
     for ((index, entry) in entries.withIndex()) {
-        this += buildProperty {
-            symbol = FirPropertySymbol(entry.name)
-            withContainerSymbol(symbol, localEntries) {
-                this.moduleData = moduleData
-                origin = FirDeclarationOrigin.Source
-                returnTypeRef = entry.returnTypeRef
-                name = entry.name
-                initializer = container.toComponentCall(entry.source, index)
-                this.isVar = isVar
-                source = entry.source
-                isLocal = localEntries
-                status = FirDeclarationStatusImpl(if (localEntries) Visibilities.Local else Visibilities.Public, Modality.FINAL)
-                entry.extractAnnotationsTo(this, context.containerSymbol)
-            }
-        }.also(configure)
+        this += buildDestructuringVariable(
+            moduleData,
+            container,
+            entry,
+            isVar,
+            localEntries,
+            index,
+            configure,
+        )
     }
-}
\ No newline at end of file
+}
+
+context(AbstractRawFirBuilder<*>, DestructuringContext<T>)
+fun <T> buildDestructuringVariable(
+    moduleData: FirModuleData,
+    container: FirVariable,
+    entry: T,
+    isVar: Boolean,
+    localEntries: Boolean,
+    index: Int,
+    configure: (FirVariable) -> Unit = {}
+): FirVariable = buildProperty {
+    symbol = FirPropertySymbol(entry.name)
+    withContainerSymbol(symbol, localEntries) {
+        this.moduleData = moduleData
+        origin = FirDeclarationOrigin.Source
+        returnTypeRef = entry.returnTypeRef
+        name = entry.name
+        initializer = createComponentCall(container, entry.source, index)
+        this.isVar = isVar
+        source = entry.source
+        isLocal = localEntries
+        status = FirDeclarationStatusImpl(if (localEntries) Visibilities.Local else Visibilities.Public, Modality.FINAL)
+        entry.extractAnnotationsTo(this, context.containerSymbol)
+    }
+}.also(configure)
\ No newline at end of file