A corporation paid a six$-$year insurance premium on January $1,$ year $1,$ for $$12,000.$ It recorded the prepayment in two asset accounts$--$one with a $$2,000$ debit balance and one with a $$10,000$ debit balance. Under which of the following captions should the account be with the $$10,000$ balance be classified on a balance sheet dated January $1,$ year $1?$ :