AA-5-Bidding Documents Payment Entry

To record the purchase of bidding documents from the client

Debit : Bidding Document Expense account

Credit : Cash/Bank account.

The nature of this account would be an expense account since it represents a cost incurred to obtain the bidding documents.

I have made expense of bidding as of today, now i have to close my books of accounts but I dont want to book that expense today so that after acquisition in next financial year i can reliase at that time. Now the question is that can i do this, if yes then what accounting entry/practice shall I follow? Facts: cost for accquiring an investment or bidding has been made, but the investment will be made later.