When this guide is useful
Customer cash arrives before the business has completed the related work.
The distinction that matters
Revenue timing and usable cash require separate review. Keep the contract terms and accounting method visible instead of treating every deposit as distributable profit.
A worked situation to investigate
A contractor receives a project deposit and orders materials while several earlier jobs remain incomplete.
The example is illustrative. Begin with the underlying event and its source documents, then separate missing facts from disagreements about their treatment. Work through the checks below in the order that matches your file, rather than treating a completed checklist as a tax conclusion.
Build a traceable handoff
Identify the affected person, entity or property and the relevant period. Keep original evidence, corrections and the reviewer's written conclusion connected. If the facts change after review, preserve the earlier version and ask whether the change affects implementation.