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