If you are using accrual basis accounting for taxes, and the accounting is correct, the accrued expenses are already in your accounting expenses, and you don’t have to add them in again.
In other words, at the end of 2018, you had recognized $50,000 of expenses your business had “incurred” but not yet paid. The prior entries, if correct, would have been to put $50,000 somewhere in business expenses (profit and loss account) and put that same $50,000 in accrued expenses payable (balance sheet account). Under “accrual basis for taxes” you would have deducted the $50,000 in the year it was accrued (“incurred”). Note that if you were on “cash basis for taxes” you would not have deducted the $50,000 because it had not yet been paid.
Between 2018 and 2019 the accrued expense (balance sheet account) increased to $100,000. Either you didn’t pay the 2018 $50K and accrued $50K more in 2019, or you paid the $50K and then accrued another $100K in 2019, or some combination of that. Once again, if using accrual basis for taxes the accrued expense is already in your accounting expenses and you do not add it in again. For cash basis, you would identify which accrued expenses were actually paid in 2019, and that is the deduction.
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