Prepaying Next Year’s Expenses: Test the Contract, Cash, and Accounting Method
Evaluate advance spending without assuming every December payment belongs in the current deduction.
TOPIC COLLECTION
Year-end decisions
A focused reading path from The Profit Planning Journal. Start with the question closest to your situation, then review the linked sources and documentation steps.
Charitable Gift or Business Sponsorship? Document What the Company Receives
Separate generosity, marketing benefits, tickets, and personal interests before choosing the ledger treatment.