My client entered “license & permits” exps under the account “job costs” within their Quickbooks (also entered under “job costs” are other exps relating to COGS) but the CPA on the 2006 1120S decided to separate out the license & permit exps and enter on the attached statement for Sch A line 5. Is that necessary and if I don’t do the same thing, could this be a red flag for an audit?