If a lease is paid in advance (the typical case), interest accrues and is expensed during the payment period after the rental payment is made. At the end of the rent payment period, then, an accrued interest balance is pending, which is paid with the rental payment at the beginning of next rent payment period. An accrued interest balance also is shown at any time in the middle of a payment period. It is a negative number, to indicate a credit.
Accrued interest is never shown for ASC 842 operating leases because interest is not reported separately for them; it is combined with amortization to form Operating Lease Cost. The imputed interest on ASC 842 operating leases is only available form the Operating Leases Verification report, which breaks apart the lease cost into its components.