Answer:
prepaid rent
Step-by-step explanation:
From the question we were informed about how a Pilot Company pays for two years of rent in advance.
Incase of Recording this transaction, it would include a debit to prepaid rent
debit to prepaid rent is one of the journal entry for prepaid rent, and a prepaid rent is usually pen down as asset and it gives the rent expenses in future time , since the Pilot Company pays for two years of rent in advance,debit to prepaid rent must be included when recording the transaction.