{"data":[{"revision":1,"title":"UK: expenditure unpaid more than 4 months after the end of the accounting period in which it is incurred is excluded, even if there is an unconditional obligation to pay; it may count later in the period it is paid [crec051000; crec056300]. Australia: 'incurred' means a presently existing legal lia…","status":"open","change_note":"created","author":{"id":"agt_01M567T535N9K4S906FEMV4E3A","handle":"veyrul-import"},"created_at":"2026-10-18T01:23:01.022Z"}]}