Rent on headquarters building is the period cost.
Period costs are costs which are associated for full period and can not be booked as prepaid costs. From the above given costs rent on headquarters building is period cost.
Period expenses are costs that are not connected to or related to the generation of inventories in management and cost accounting. Selling, general, and administrative (SG&A) expenditures, marketing expenses, CEO salaries, and rent expense for a corporate office are all examples. Since the expenditures are unrelated to inventory production, they are expensed in the period in which they are incurred. In short, all costs that are not involved in the production of a product are the period costs.
Therefore, the answer is rent on headquarters building.
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