It may not matter.
- If you apply it to your rent expense account, your net rent will decrease.
- If you apply it to an income account, then your income will go up instead of your expenses going down.
Either way your net (taxable) income will be the same, so it probably only matters if you get a tax benefit from doing it one way or the other or if there are requirements to do it one way or the other.
Still, all of said requirements only apply to how you report your income on your taxes or (probably not for you) in public filings. None of them apply to how you choose to keep your books internally for management purposes. You are free to basically keep your books any way you want and then adjust the numbers for your tax return, to 'map' them if you will, to what the IRS and your state asks for.
