TAX-FUNDAMENTALS5 MIN READ
Cash or Accrual Timing: When Does Tax See It?
Apply cash-versus-accrual timing logic to basic income and expense recognition decisions.
Year-end timing A $12,000 invoice is approved in December and paid in January. Moving a transaction across years changes tax cash flow and reporting accuracy. Timing model Method first, facts second Cash and accrual methods see income and expenses through different timing lenses. Reflex Use the date that helps this year A timing answer that can be repeated and defended You cannot solve timing until you name the accounting method. 1 Method 2 Income 3 Expense Step 1 The founder wants the best year-end answer.
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