Hello, I hope I explain this in a clear manner.  Prior to my employment the company I work for had outsourced the book keeping to a local CPA firm.  In August of this year she made an entry to debit – loss die to recapture of residual receipts and credit – excess project funds – Res receipts.  Now this entry was made after a final trial balance was sent to our auditors.  When I received the AJEs back from the auditors they had me make an entry to debit – interest expense and credit – tenant assistance payment, with the note that it was to record residual receipt recapture.  Upon reviewing the income statement to myself and my CEO it looks like these are the same entry and we are getting hit twice with a residual receipt recapture.  Does this seem like it as well to you and should I reverse the entry made by the outside CPA?