Complex sentence: At the end of the first six month period this will include a credit prepaid monitoring expense and a debit to monitoring expense; in subsequent periods there is no prepaid monitoring expense and instead cash is credited.
Split into simpler sentences: At the end of the first six-month period, this will include a credit to prepaid monitoring expense and a debit to monitoring expense. In subsequent periods, there is no prepaid monitoring expense; instead, cash is credited.