Question:

Find the odd one:
Machinery account, Furniture account, Computer account, Rent account.

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Assets are recorded on the balance sheet, while expenses are recorded in the Profit and Loss Account.
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Solution and Explanation

Step 1: Analyze the accounts.
- Machinery, Furniture, and Computer accounts represent assets that are tangible and are recorded as non-current assets on the balance sheet. - Rent, however, is an expense and is recorded in the Profit and Loss Account, not an asset.

Step 2: Conclusion.
Therefore, the odd one out is Rent account, as it is an expense while the other accounts represent assets.

Final Answer: \[ \boxed{Rent \; account} \]

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