1. I record an expense on 1st Jun, for my usage for the previous month May. (accrue expense where invoice date != usage date)
2. I record an expense on 5th Jun for my email subscription for my (accrue expense where invoice date = usage date)
3. I invoiced a customer for $120 in January, for the calendar year. (revenue accrue)
4. I purchased an annual subscription of $120 for a one of my software vendors