https://kdeskaccounting.com/tags/straight-line-rent/Recent content in Straight-Line Rent on KDesk AccountingHugoen-usThu, 03 Sep 2026 00:00:00 +0000https://kdeskaccounting.com/posts/deferred-rent-journal-entries-asc-842/Thu, 03 Sep 2026 00:00:00 +0000https://kdeskaccounting.com/posts/deferred-rent-journal-entries-asc-842/Deferred rent journal entries before and after ASC 842: how straight-line rent created the deferred rent liability under ASC 840, why that account now lives inside the ROU asset, the transition entry, where deferred rent still exists (short-term leases and lessors), and how to build the straight-line rent schedule in Excel.