{"id":5645,"date":"2021-03-10T10:05:54","date_gmt":"2021-03-10T14:05:54","guid":{"rendered":"https:\/\/visuallease.com\/?p=5645"},"modified":"2025-06-24T14:21:56","modified_gmt":"2025-06-24T18:21:56","slug":"deferred-rent-accounting-101-for-asc-842-and-asc-840","status":"publish","type":"post","link":"https:\/\/visuallease.com\/deferred-rent-accounting-101-for-asc-842-and-asc-840\/","title":{"rendered":"Deferred rent accounting 101 for ASC 842 and ASC 840"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/visuallease.com\/deferred-rent-accounting-101-for-asc-842-and-asc-840\/#What_is_Deferred_Rent_Under_ASC_842\" >What is Deferred Rent Under ASC 842?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/visuallease.com\/deferred-rent-accounting-101-for-asc-842-and-asc-840\/#Is_Deferred_Rent_an_Asset_or_Liability\" >Is Deferred Rent an Asset or Liability?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/visuallease.com\/deferred-rent-accounting-101-for-asc-842-and-asc-840\/#Where_is_Deferred_Rent_on_the_Balance_Sheet\" >Where is Deferred Rent on the Balance Sheet?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/visuallease.com\/deferred-rent-accounting-101-for-asc-842-and-asc-840\/#What_is_the_Accounting_for_Deferred_Rent\" >What is the Accounting for Deferred Rent?\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/visuallease.com\/deferred-rent-accounting-101-for-asc-842-and-asc-840\/#ASC_842_Deferred_Rent_Example\" >ASC 842 Deferred Rent Example<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/visuallease.com\/deferred-rent-accounting-101-for-asc-842-and-asc-840\/#What_is_the_Difference_Between_Prepaid_Rent_and_Deferred_Rent\" >What is the Difference Between Prepaid Rent and Deferred Rent?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/visuallease.com\/deferred-rent-accounting-101-for-asc-842-and-asc-840\/#How_ASC_842_Transition_Affects_Deferred_Rent_Accounting\" >How ASC 842 Transition Affects Deferred Rent Accounting\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/visuallease.com\/deferred-rent-accounting-101-for-asc-842-and-asc-840\/#At_Visual_Lease_we_make_compliance_to_ASC_842_and_other_standards_a_breeze\" >At Visual Lease, we make compliance to ASC 842 and other standards a breeze<\/a><\/li><\/ul><\/nav><\/div>\n[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243; shape_divider_position=&#8221;bottom&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; width=&#8221;1\/1&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_row_inner column_margin=&#8221;default&#8221; text_align=&#8221;left&#8221; class=&#8221;initial&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; width=&#8221;1\/1&#8243; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;]<div class=\"img-with-aniamtion-wrap center\" data-max-width=\"100%\" data-border-radius=\"none\"><div class=\"inner\"><img decoding=\"async\" data-shadow=\"none\" data-shadow-direction=\"middle\" class=\"img-with-animation \" data-delay=\"0\" height=\"350\" width=\"1160\" data-animation=\"fade-in\" src=\"https:\/\/visuallease.com\/wp-content\/uploads\/2021\/03\/Deferred-rent-accounting-101-Header.jpg\" srcset=\"https:\/\/visuallease.com\/wp-content\/uploads\/2021\/03\/Deferred-rent-accounting-101-Header.jpg 1160w, https:\/\/visuallease.com\/wp-content\/uploads\/2021\/03\/Deferred-rent-accounting-101-Header-300x91.jpg 300w, https:\/\/visuallease.com\/wp-content\/uploads\/2021\/03\/Deferred-rent-accounting-101-Header-1024x309.jpg 1024w, https:\/\/visuallease.com\/wp-content\/uploads\/2021\/03\/Deferred-rent-accounting-101-Header-768x232.jpg 768w\" sizes=\"100vw\" alt=\"Deferred-rent-accounting\" \/><\/div><\/div>[\/vc_column_inner][\/vc_row_inner][vc_column_text]\n<h2><span class=\"ez-toc-section\" id=\"What_is_Deferred_Rent_Under_ASC_842\"><\/span><b><span data-contrast=\"none\">What is Deferred Rent Under ASC 842?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:2,&quot;335559739&quot;:105,&quot;335559740&quot;:230}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"none\">In lease accounting, deferred rent happens when the cash rental payment varies from\u00a0<\/span><span data-contrast=\"none\">its<\/span><span data-contrast=\"none\">\u00a0expense<\/span><span data-contrast=\"none\">\u00a0recognized<\/span><span data-contrast=\"none\">\u00a0<\/span><span data-contrast=\"none\">on the\u00a0<\/span><span data-contrast=\"none\">financial statement<\/span><span data-contrast=\"none\">s<\/span><span data-contrast=\"none\">\u00a0<\/span><span data-contrast=\"none\">and<\/span><span data-contrast=\"none\">\u00a0<\/span><span data-contrast=\"none\">occur<\/span><span data-contrast=\"none\">s<\/span><span data-contrast=\"none\">\u00a0when the tenant is provided free rent in one or more periods<\/span><span data-contrast=\"none\">, or if there are escalating rent payments<\/span><span data-contrast=\"none\">. Here is everything you need to know about deferred rent under ASC 840 and ASC 842 rules.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:2,&quot;335559739&quot;:160,&quot;335559740&quot;:384}\">\u00a0<\/span>[\/vc_column_text][vc_column_text el_class=&#8221;line_top&#8221;]\n<h2><span class=\"ez-toc-section\" id=\"Is_Deferred_Rent_an_Asset_or_Liability\"><\/span><b><span data-contrast=\"none\">Is Deferred Rent an Asset or Liability?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:2,&quot;335559739&quot;:105,&quot;335559740&quot;:230}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"none\">Deferred rent is a\u202f<\/span><a href=\"https:\/\/visuallease.com\/lease-liabilities-the-true-impact-on-the-balance-sheet\/\"><span data-contrast=\"none\">balance sheet<\/span><\/a><span data-contrast=\"none\">\u202faccount traditionally used in legacy accounting standards as defined in\u202f<\/span><a href=\"https:\/\/visuallease.com\/capital-lease-accounting-for-asc-840-and-asc-842\/\"><span data-contrast=\"none\">ASC 840<\/span><\/a><span data-contrast=\"none\">. Deferred rent arises when the amount expensed exceeds the amount paid. A balance will build up and then burn off when the cash paid exceeds the amount expensed.<\/span><\/p>\n<p><span data-contrast=\"none\">ASC 842 requires the total rent expense to be recognized on a straight-line basis during the lease period even if rent payments differ. The debiting or crediting of the deferred rent account monthly allows the lessee to record the <\/span><span data-contrast=\"none\">rent expense using the straight-line basis and catch whatever difference is between the amount paid and the expense recognized in this account. The cumulative balance of the deferred rent when the lease is terminated has to be equal to zero.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:2,&quot;335559739&quot;:160,&quot;335559740&quot;:384}\">\u00a0<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243; shape_divider_position=&#8221;bottom&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; width=&#8221;1\/1&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_row_inner column_margin=&#8221;default&#8221; text_align=&#8221;left&#8221; class=&#8221;blue_comment&#8221; el_id=&#8221;blue_comment&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; width=&#8221;1\/1&#8243; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]\n<h2 style=\"text-align: center\"><span class=\"ez-toc-section\" id=\"Where_is_Deferred_Rent_on_the_Balance_Sheet\"><\/span><b><span data-contrast=\"none\">Where is Deferred Rent on the Balance Sheet?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:2,&quot;335559739&quot;:105,&quot;335559740&quot;:230}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: center\"><span data-contrast=\"none\">Deferred rent journal entries are liabilities on the balance sheet and occur when rent payments are lower than the <\/span><span data-contrast=\"none\">straight-line<\/span><span data-contrast=\"none\">\u00a0rent expense.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:2,&quot;335559739&quot;:160,&quot;335559740&quot;:384}\">\u00a0<\/span><\/p>\n[\/vc_column_text]<div class=\"divider-wrap\"><div  class=\"divider\"><\/div><\/div>[\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; class=&#8221;title_blue&#8221; overlay_strength=&#8221;0.3&#8243; shape_divider_position=&#8221;bottom&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; width=&#8221;1\/1&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text el_class=&#8221;line_top&#8221;]\n<h2><span class=\"ez-toc-section\" id=\"What_is_the_Accounting_for_Deferred_Rent\"><\/span><b><span data-contrast=\"none\">What is the Accounting for Deferred Rent?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:2,&quot;335559739&quot;:105,&quot;335559740&quot;:230}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"none\">Accounting for the free rent period and subsequent periods are as follows:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:2,&quot;335559739&quot;:160,&quot;335559740&quot;:384}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Add the total cost of the rent payments for the entire lease period. Then divide this total amount of payments by the total number of periods in the lease, including any early access period. So although the first month was technically \u201cfree,\u201d we still have a payment that appears on our balance sheets.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"ASC_842_Deferred_Rent_Example\"><\/span>ASC 842 Deferred Rent Example<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span data-contrast=\"none\">If the lease term is one year with the first-month rental being free and the rental rate for the coming months being $1,000, then the total rental cost will be $11,000<\/span><span data-ccp-props=\"{&quot;201341983&quot;:2,&quot;335559739&quot;:160,&quot;335559740&quot;:384}\"> .<\/span><\/p>\n<p><span data-contrast=\"none\">Divide the total rental cost by the total number of periods in the lease contract including the free rental month. In our example, we will divide $11,000 by 12 months and get $917.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:2,&quot;335559739&quot;:160,&quot;335559740&quot;:384}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Each month of the lease, the average monthly rate should be charged as an expense, regardless of whether there was an actual payment made. In our example, the expense for the first month is $917 even if there is no actual payment since the tenant did not pay for the first month. This means that the $917 debited to expenses is offset by a credit to the deferred rent account<\/span><span data-contrast=\"none\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:2,&quot;335559739&quot;:160,&quot;335559740&quot;:384}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">For the remaining months of the lease, the same average amount should be charged as an expense. This is $917 in our example. Should there be an offsetting of the rental payment and if the payment and expense don\u2019t match, then the difference should be\u00a0<\/span><span data-contrast=\"none\">applied<\/span><span data-contrast=\"none\">\u00a0<\/span><span data-contrast=\"none\">to the\u00a0<\/span><span data-contrast=\"none\">deferred rent<\/span><span data-contrast=\"none\">\u00a0<\/span><span data-contrast=\"none\">account<\/span><span data-contrast=\"none\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:2,&quot;335559739&quot;:160,&quot;335559740&quot;:384}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">In our example, the monthly payment for the remaining period after the free month has lapsed is still $1,000, an amount that\u2019s higher by $83 than the\u00a0<\/span><span data-contrast=\"none\">amount charged as rent expense, which is $917. This difference should be used to reduce the amount of the deferred rent liability during the remaining months of the rental period until it becomes zero.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:2,&quot;335559739&quot;:160,&quot;335559740&quot;:384}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">The same accounting approach should be used even if the rental amount changes throughout the lease period. For example, if the lease rate increases in the succeeding months, then the average rent expense should be charged in all months with a portion of it forming part of the\u00a0<\/span><span data-contrast=\"none\">deferred\u00a0<\/span><span data-contrast=\"none\">rent liability.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:2,&quot;335559739&quot;:160,&quot;335559740&quot;:384}\">\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_is_the_Difference_Between_Prepaid_Rent_and_Deferred_Rent\"><\/span><b><span data-contrast=\"none\">What is the Difference Between Prepaid Rent and Deferred Rent?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:2,&quot;335559739&quot;:105,&quot;335559740&quot;:230}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"none\">There\u2019s a difference between deferred rent vs. prepaid rent. The former is<\/span><span data-contrast=\"none\"> a liability<\/span><span data-contrast=\"none\">\u00a0and occurs<\/span><span data-contrast=\"none\"> when the lessor provides free rent, usually at the start of the lease term<\/span><span data-contrast=\"none\">, or there are escalating rent payments<\/span><span data-contrast=\"none\">.\u00a0<\/span><span data-contrast=\"none\"><a href=\"https:\/\/visuallease.com\/understanding-prepaid-rent-for-asc-842-what-you-need-to-know\/\">Prepaid rent<\/a> is rent paid up front that is to be expensed in a future period.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:2,&quot;335559739&quot;:160,&quot;335559740&quot;:384}\">\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_ASC_842_Transition_Affects_Deferred_Rent_Accounting\"><\/span><b><span data-contrast=\"none\">How ASC 842 Transition Affects Deferred Rent Accounting<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:2,&quot;335559739&quot;:105,&quot;335559740&quot;:230}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"none\">The concept of straight-line rent expense on operating leases was retained despite the transition to the ASC 842. But under the new mechanics, the deferred rent should be replaced by the Right of Use (ROU) asset and lease liability accounts.<\/span><span data-contrast=\"none\">\u00a0<\/span><span data-contrast=\"none\">The ASC 842 guidelines are much more complicated than its predecessor, ASC 840. Thus, any <a href=\"https:\/\/visuallease.com\/solutions\/lease-accounting-software\/\">lease accounting software<\/a> must have ROU Asset functionality in place. It is best to go for trusted accounting software such as ours.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:2,&quot;335559739&quot;:160,&quot;335559740&quot;:384}\">\u00a0<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; class=&#8221;learn_about&#8221; overlay_strength=&#8221;0.3&#8243; shape_divider_position=&#8221;bottom&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; width=&#8221;1\/1&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_row_inner column_margin=&#8221;default&#8221; text_align=&#8221;left&#8221; class=&#8221;line_top &#8220;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; width=&#8221;1\/2&#8243; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]\n<h2><span class=\"ez-toc-section\" id=\"At_Visual_Lease_we_make_compliance_to_ASC_842_and_other_standards_a_breeze\"><\/span><span style=\"font-weight: 400\"><span data-contrast=\"none\">At Visual Lease, we make compliance to ASC 842 and other standards a breeze<\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"none\">\u202f<\/span><span data-contrast=\"none\">To learn more about how Visual Lease can help your business contact us now.<\/span>[\/vc_column_text][nectar_btn size=&#8221;small&#8221; button_style=&#8221;regular&#8221; 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