Form 1065 - Rents Paid Expense

[lhansen33]

I have a question about how to fill out rents paid on form 1065. I made my business rent payment on December 26, 2009 for January 2010 rent. Am I supposed to claim it as a deduction in 2009 or wait until 2010 to record the expense? I use a cash basis to record all my data.

Also - I opened a second location in July and paid a deposit for the rental location. Am I able to take the deposit as an expense?

Please help asap.

Thanks -

Totally Confused