Property Purchase with Back Rent

If a company purchases a property (to rent out) with sitting tennants and in purchasing the property it is disclosed that the property has a rent review close to completion with a substantial amount of Back Dated Rent due to the landlord and this has been included in the purchase price, when the rents are recieved can these be capitalised against the property? Alternativly can part of the purchase cost be written off against this income?

 

Many thanks in advance.