@Anonymous_ No, they should be (or have been) deducted in 2018 if the corporation is an accrual basis taxpayer because that is when the obligation (expense) was incurred.
The case here is different. We accrued expenses in 2018 but they haven't been deducted in 2018 tax return Our CPA said that these expenses mustn't deduct in 2018 tax return because we didn't pay them in 2018 and until the date we fill out 2018 tax return.
This is a passage from https://www.irs.gov/pub/irs-pdf/p538.pdf:
"Workers' compensation and tort liability. If you are required to make payments under workers' compensation laws or in satisfaction of any tort liability, economic performance occurs as you make the payments"
But if we don't deduct these expenses now we will never deduct them. That is right?
