So it sounds like your saying there are no entries that would allow me to accrue this as employee (W-2) revenue in 2024 and pay it as partner (K-1) revenue in 2025 so that it gets picked-up on their K-1?

So I'm going to make the accruals in December 2024 and reversals in January 2025 under Dr. A's employee QB Class and issue them a W-2 for any payments I accrue in 2024 that get passed through to them in 2025.

I guess I finally found an accounting scenario that can't be handled by a Journal entry.

Thanks for the affirmation.