I am ot sure how NOL would apply to my question. Assume no NOL last year, $50000 in accrued expenses per balance sheet on my 2018 tax return. $100000 per balance sheet on the 2019 balance sheet for the 2019 return. How do I put the $50K increase on the 2019 deductions ? I cant list the full $100K as commom business expense, because that wouldnt handle the fact that I started the 2019 year with $50K in soon to be paid expenses from 2018
