An idea struck me this morning.  Claim of Right Repayment.  For this client, there has been oil and gas revenue "found" and added to income in 2022 and now in 2023.  The fee for the income "found" in 2022 was paid in 2023.  The client counted as income the gross amount in 2022 and paid the fee in 2023 which was essentially repayment.  Any opinions on this?