Main, a pharmaceutical company, leased office space from Ash. Main took possession and began to use the building on July 1, 20x1. Rent was due the first day of each month. Monthly lease payments escalated over the 5-year period of the lease as follows:
Period Lease payment
7/1/20x1→9/30/20x1   $0-rent abatement
during move-in, construction
10/1/20x1→6/30/20x2        17.500
7/1/20x2→6/30/20x3         19.000
7/1/20x3→6/30/20x4         20.500
7/1/20x4→6/30/20x5         23.000
7/1/20x5→6/30/20x6         24.500


What amount would Main show as deferred rent expense at December 31, 20x4?
A.$50.658
B.$52.580
C.$68.575
D.$71.550


解题思路：这题让我们求Deferred rent expense，看到这就应该马上反应过来，这是Operating leases。为什么？ 因为在Operating leases下，原则上即使租赁费是不固定的，rent revenue以及rent expense也都要在租赁期间内平均的认列。所以如果出现了deferred rent expense，就一定不假思索的想到Free or Reduced Rent。所以在实际支付的rent expense和租赁期间内作为费用平均认列的rent expense之间就会产生Deferred/accrued rent expense。明白了这个再解答这种题目就很简单了，把实际支付的rent expense计算出来，再和租赁期间内平均认列的相减，其差额就是我们所要求的了。


解答：首先按照题目给的事项，算出60个月所要支付的Total rent expense。
7/1/20x1→9/30/20x1            $0
10/1/20x1→6/30/20x2  17500×9=157.500
7/1/20x2→6/30/20x3  19.000×12=228.000
7/1/20x3→6/30/20x4  20.500×12=246.000
7/1/20x4→6/30/20x5  23.000×12=276.000
7/1/20x5→6/30/20x6  24.500×12=294000


Total rent expense           $1.201.500
每月平均rent expense1.201.500÷60=＄20.025
注意题目问的是at December 31, 20x4
所以一共是42个月，20.025×48=＄841.050
接下来计算实际的rent expense
0+157.500+228.000
+246.000+138.000=＄769.500
∴作为费用平均认列的rent expense减去实际rent expense支付额
=841.050-769.500=＄71.500
费用认列大于实际支付额，是Deferred rent expense=＄71.500
答案是 D