While maintaining the partnership accounts, rent payable to partners is:

Both option 1 and 3

option 1- Charge against profits
option 2- Appropriation of profits
option 3- Charged to profit and loss account
option 4- Both option 1 and 3
Rent is expenditure for the firm, and it is paid whether firm is earning profit or not. So, it is charge against profit not appropriation of profit and charged to p & l account.