問題：On December 1,Year 1,Tom V.company entered into an operating lease for office space for its executives for 10years at a monthly rental of ＄200.000,increasing to $400.000 halfway through the lease.On that date,Tom V. paid the landlord the following amounts:
　　First month's rent           $200.000
　　Last month's rent            $400.000
　　Installation of new carpet     600.000
　　Total                        $1.200.000
　　The entire amount was charged to rent expense in Year1.What amount should Tom V.have charged to expense for the year?
　　A.$300.000
　　B.$1.200.000
　　C.$305.000
　　D.$200.000
解題思路： 題目要我們求Year1的rent expense是多少?？吹竭@首先明白是是Operating lease.
既然是考Operating lease的rent expense的問題，那就一定會和evenly這個概念搭上關系（參考上一題的思路部分）。所以雖然題目里告訴了*9年合計支付了$1.200.000，也和rent expense搭不上關系，不要被迷惑，我們需要求的是費用平均認列后得出的rent expense。另外，Installation of new carpet可以看出來是Leasehold improvements.這$600.000需要先資產(chǎn)化，然后逐漸的攤銷到費用里面，OK，明白了這些下面來解題。
　　解答：租賃期間為10年，However，the lease agreement indicated that the rent would double halfway through the lease。然后題目里給了First month's rent $200.000，Last month's rent $400.000。
　　∴200.000×12×5=$12.000.000
　　400.000×12×5=$24.000.000
　　Total：           $36.000.000
　　∴An equivalent monthly rent=36.000.000÷120=$300.000
　　接下來進行Installation of new carpet的費用化處理，這里注意，Lease agreement是從12月1號開始的，所以Year 1能夠費用化處理的，只有1個月
　　∴ 600.000÷120=$5.000
　　∴The total expense would be$305.000
　　答案是 C