Green Lawn Care is a cash basis taxpayer. Charl Ams, the sole proprietor, is considering delaying some of his December 2015 customer billings for lawn care into the next year. In addition, he is thinking about paying some of the bills in late December 2015, which he would ordinarily pay in January 2016. This way, Charlie claims, he will have "less income and more expenses, thereby paying less tax" Is Charl's way of thinking acceptable?

Explain the use of the mid-quarter convention for MACRS (pronounced "makers") depreciation.