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


解題思路：這題讓我們求Deferred rent expense，看到這就應(yīng)該馬上反應(yīng)過(guò)來(lái)，這是Operating leases。為什么？ 因?yàn)樵贠perating leases下，原則上即使租賃費(fèi)是不固定的，rent revenue以及rent expense也都要在租賃期間內(nèi)平均的認(rèn)列。所以如果出現(xiàn)了deferred rent expense，就一定不假思索的想到Free or Reduced Rent。所以在實(shí)際支付的rent expense和租賃期間內(nèi)作為費(fèi)用平均認(rèn)列的rent expense之間就會(huì)產(chǎn)生Deferred/accrued rent expense。明白了這個(gè)再解答這種題目就很簡(jiǎn)單了，把實(shí)際支付的rent expense計(jì)算出來(lái)，再和租賃期間內(nèi)平均認(rèn)列的相減，其差額就是我們所要求的了。


解答：首先按照題目給的事項(xiàng)，算出60個(gè)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
注意題目問(wèn)的是at December 31, 20x4
所以一共是42個(gè)月，20.025×48=＄841.050
接下來(lái)計(jì)算實(shí)際的rent expense
0+157.500+228.000
+246.000+138.000=＄769.500
∴作為費(fèi)用平均認(rèn)列的rent expense減去實(shí)際rent expense支付額
=841.050-769.500=＄71.500
費(fèi)用認(rèn)列大于實(shí)際支付額，是Deferred rent expense=＄71.500
答案是 D