record rent as liability and only expense it when payment is made

Sounds like you are trying to mix-up cash-basis with accrual-basis accounting.

Cash/Bank is always recorded when paid (credit) or received (debit), regardless of accounting method used.

For cash-basis accounting, when rent is paid, credit cash and debit rent expense.

For accrual-basis accounting, you record invoice when received as debit expense/credit rent liability and then when cash is paid, debit liability to zero out and credit cash.

@sergeydplus 

An option is to enter a bill each month for one month's rent and then pay three bills once every three months when due.  That will accurately book rent expense on cash or accrual basis using the cash and accrual reporting options in QBO.  The bills will post to A/P (not a rent liability account), but that's just how QBO works.