No, it's not in the mail in December. Checks are dated 2nd week of January, the following month/year.
Furthermore, being on a cash basis, I do not have to account for the income until it's "constructively received"--in this case mid-January the following tax year.
That said, my question, above, has more to do with accounting for the income on Schedule C the next year. Please refer to my original post above.
