Rent-free accounting treatment?

First, define the concept of long-term prepaid expenses. Long-term deferred expenses refer to the expenses that the enterprise has spent, but the amortization period exceeds 1 year. Long-term prepaid expenses cannot be fully included in the current year's profit and loss, but should be amortized in future years, including the improvement expenses of leased fixed capital and other prepaid expenses with amortization period exceeding one year.