[skeeter2020]

They're already ahead of you; you have to consistently book revenue (accrual or cash basis) which means they both go at the same time (which would offset) or that real money is being exchanged. You can't accrue the 100 you're (supposedly) giving me now and THEN accrue the 100 I'm giving you next year.

[bandrami]

You could but the other guy would have to book 100 of goodwill in the interim, matched by me booking goodwill later, and that brings it's own problems

[duzer65657]

Goodwill almost always raises concern with authorities and audits, so I'd imagine so sort of quid pro quo version is equivalent to loudly yelling to be audited!