Client is receiving credit for 2020 payroll and received in 2022.  For an S-Corp I understand I amend the 2020 1120S by reduce payroll expense and I conclude that I would show as a receivable.  Amend the 2021 still showing it as a receivable.  For books I would debit cash and credit recievable and claim interest as income.  But I am still a little fuzzy on IRS guideline on reporting it on the schedule K 13G other credits code P.  That doesn't seem correct.  Is that old/improper guidance?  Do we report the funds anywhere a reference on 2020 or 2021 schedule k or not anywhere because reduced payroll expense is suffice?