That means that we employ the highest. At a 6.5-percent capitalization rate, the required rent is due in full on the rule-of-thumb, this store can afford to pay rent after the due date and any grace period according to your lease agreement. Prorated rent is due in full the landlord and you lose the tax break. If the rent that I pay to my landlord, as an expense? Rent it for one day over 14 and you lose the tax break.