If your Accrued Expenses are not itemizing on Schedule D on the Form 3 or 3X, they may just not be meeting the necessary requirements to be itemized. Accrued Expenses will itemize on Schedule D if they meet either one of two requirements:
- If they have been outstanding for 60 days or more, they will itemize regardless of the balance or original amount OR
- If they have an original amount, beginning balance, or outstanding balance of $500.01 or more
If they don’t meet either of these conditions, then they will not itemize on Schedule D.