I haven't heard of the term "career development fund". As far as your question is concerned, I understand it should be a surplus reserve fund or a risk reserve fund. If there is, you should not charge rent. Rent should be included in management expenses, and career development funds can be used to increase capital or provide risk management.

Referring to the accounting policy of public institutions, there is a saying of "career development fund", which is used to expand infrastructure investment, expand facilities construction, and purchase and build large-scale fixed assets. It can be seen that the scope of expenditure is also investment in fixed assets, and eventually fixed assets need to be formed. Refer to Accounting Measures of Qingdao Law Firm: 3 17 Business Development Fund 1. This course accounts for the funds accrued by law firms for career development. 2. The career development fund shall be drawn from the after-tax profits as required. When the business development fund is retained from the after-tax profits, it shall be debited to the "profit distribution" subject and credited to this subject. When making up the losses with the career development fund, debit the subject and credit the "profit distribution" subject; When the capital is transferred from the career development fund, it shall be debited to this account and credited to the paid-in capital account. 3. The final credit balance of this course is the balance of the extracted career development fund.

Thus, if the career development fund you are referring to is a career development fund, it can only be used for capital increase.