Deductions & credits

@TexasTea I get royalty checks here in the US and sometimes they come in the next tax year for sales recorded in the prior year, so I just count them in the prior year since they are paying for sales that occurred then not in the next year. I would just ask an accountant what is the best course of action but really, I don't think the IRS cares when you report it as long as you report it.