See if this helps:
Accrued unpaid bills is not the same as accrued expense. And it's not Misc; it's whatever you owe for. Example:
Accrual basis, and you have $50,000 carryover. That won't be part of the 2019 Expense reporting. That is liability reporting.
Accrual basis, and you have $10,000 of unpaid product delivered; that is $10,000 new asset, offsetting the additional $10,000 liability (what you owe to others). Not expense and not misc.
Accrual basis, and you have $1,000 per month unpaid rent. That is Rent Expense as new expense accrual of $12,000. Now we are up to $22,000 new amounts owed, but only $12,000 is seen as Business expense.
Compare your two prior years, to understand how this applies to your operations.
