[maxerickson]

Wouldn't they reasonably be limited to writing off actual expenses rather than the made up price?

It seems hard to search on, but it doesn't really look like there are tax benefits from contractual adjustments.

[kstrauser]

That’s correct. The post you replied to has the common misunderstanding of how write offs work. They’re not a magic way to make money. They’re a way to not pay taxes on money that want actually made.