Jack works for Walmart. His pay stubs show that he received an incentive pay of $245 for the year 2018 to date.

 

A collateral contact was made to Walmart who verified that they could not anticipate if Jack would receive an incentive in the future.

 

After exploring further, it was determined that the incentive pay was a one-time bonus due to the completion of a special project.

 

In this scenario, the incentive pay cannot be reasonably expected to be received and the incentive income should not be budgeted as ongoing income.