USA Accounting for free rent

DEW

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Apr 18, 2024
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Hi

I'm hoping someone can help me with this question.

My company rents office space and we have 3 months left in our 60 month lease (Jan 2025 - Mar 2025). We have just signed a 65 month lease for the same space that starts Apr 2025. The new lease agreement provides money for leasehold improvements and we are allowed to use some of this money to offset rent for Q1 2025. I'm not sure how to account for this rent free period. Do I somehow fold this rent free period into this new lease agreement or do I simply not record any rent expense for the first 3 months of 2025 and then start accounting for the new lease.

Thank you in advance.
 

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