How Do I Add and Report Accrued Expense Payments on the C4?

On the WA Form C4 and the Form C4 Non-Candidate, payments towards an Accrued Expense with sub-debts, also called Splits, must be reported in a specific way.

When a partial payment is made on an Accrued Expense that has Splits, the payment is applied to the Split amounts on the report. These amounts are attributed to the splits using the first in, first out method. This means, if the Split dates are different, the oldest split will get the payment applied first. We are no longer itemizing Accrued Expense splits that are under $200 on Schedule B.