I knew that from past discussions, but I don't think my brain followed to all the implications. That a 2023 expense, is something paid in 2023, not meaning a semester in the 2023 calendar. Would this be possible as an example?:
College charges $10,000 in Dec. 2022
Student pays $5,000 in Dec. 2022
Scholarships, grants, and loans of $6,000 in Jan. 2023
Refund check of $1,000 issued late Jan. 2023
Could we have claimed $5000 of the charges as expenses paid in 2022 to match the student payment of $5,000, and then $5,000 of the expenses as paid in 2023 to go with the $6,000 in scholarships, grants, and loans? But if in 2022 we claimed all the expenses charged in 2022 as paid in 2022, then the full force of the scholarships and grants hit in 2023 without the expenses to help offset them. Do I have that right?
