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The Company(lessor) rent land which the lessee would like to demolish the building and the expenses occured will be paid by lessee, the Company should recognize this expense to be the company’s income or not?

The Company made the land rental contract with ZA co., ltd.(lessee), and the Company accepted the lessee to demolish the buildings of lessor which the lessee will pay this demolishing expense by themselves, the Company should recognize this expense to be the company’s...