@tagteam
I understand, but in your original post you mentioned bonuses and fees so you should read the section of the publication that refers to compensation for services.
Thanks for the reply and guidance. I obviously didn't express myself correctly.
The problem is that the costs in question are for services performed in December 2018 (some of them are employees' bonuses, some of them are expenses for IT services) . These services were neither invoiced nor paid in 2018. They were paid in the second quarter of 2019. In the tax return for 2018 they are not deducted. As far as I understand they should not be deducted in the tax return for 2019 too. Unfortunately we no longer use the services of CPA.
