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Due to a Shortage of Cash, East Coast Entertainment Company

Question 109

Multiple Choice

Due to a shortage of cash, East Coast Entertainment Company, an accrual basis taxpayer, could not pay its November 2014 utility bill on time. In February of 2015, East Coast Entertainment pays the utility bill. I. East Coast can deduct the expense on either its 2014 or 2015 tax return. II. East Coast cannot deduct the utility expense in 2014 because it is paid in 2015.


A) Only statement I is correct.
B) Only statement II is correct.
C) Both statements are correct.
D) Neither statement is correct.

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