The rent-free period is included in the amortization period. If the rent is signed for one year, adding a month's rent-free period to the "deferred account" will become a "long-term deferred expense"?

Of course, long-term deferred expenses cannot be used.

According to the latest accounting standards, prepaid expenses have also been cancelled and no longer used, and the one-time payment of rent has been accounted for by prepayments or other receivables.

As you wish, sign a one-year contract and pay 12 months rent, 13 months free.

Then the actual payment is 13 months.

Record at time of payment:

Borrow: other receivables-rent in advance

Loans: bank deposits

Then make an entry by calculating the average amount of 13 months:

Borrow: management fee

Credit: other receivables-rent in advance

Do it.