Small Business deduction question

[MiaS985]

I own a small brick-and-mortar business that sells packaged food to consumers. Some of the food expired before it sold. Can I deduct the cost of the food that didn't sell? Some of this food expired when the government shut everything down due to COVID, and my business was closed for 2 months. Thank you for your help. 

[KrisD15]

Yes, you can always expense the cost of food whether you sell it or throw it away, it is an expense. 

Only what you receive in sales is income. 

Income (Sales) - Expenses = Profit 

[Mike9241]

if you're already not accounting for inventory, i.e. expensing the purchases in the year made, you can not take a second deduction for the part that spoiled.