Custom milling income treatment

Miller is milling others farmers rice without raising an invoice? Its all expenses. If he received cash from farmers, then its a sale and if he didnt receive cash, its debtor and sale trwatment

If the Miller did not  get payment in a year ,then can expenses can show in profit loss account. Can we adjust expected income from custom milling in p&l  or only go with expenses made in custom milling

Dr. expenses

Cr. Bank

expenses must be recognized

Dr Debtors/receivables

Cr. Sales

if the payment is not met but goods delivered

Miller's got paddy from govt agency against BG and return back certain percent of rice . Usually at the end of financial Miller are not sure when they get their custom milling commision,so they don't book commision income for that year. They adjust all their expenses incurred in milling work with stock in process to show profit .