Lessee accounting for operating leases

If the lease is classified as an operating lease. The accounting for the lease is very simple as we are going to treat the lease payments as rent expense. The payments will be only rent expense for the lessee and rent revenue for the lessee and there is no interest in operating lease.
Each period there is an entry that is as follows:
Dr Rent expenses …………………………………X
Cr cash ………………………………………….. …….Y
Where X = the monthly (or yearly) expense calculated as outlined below.
Y= the amount cash that is paid.
For the lessor the entry is the opposite with rent revenue rather than expense.