Payroll would not apply in this case imo. No different than a sole proprietor issuing a draw to himself once a week void of withholding's. Income would be claimed as ordinary on their year end 1040.
If BRAV hired a contractor to put in lighting but arranged a deferred payment, no expense has been realized until payment is made. If done in restricted shares, no value can be determined so until the shares are converted or sold, there is realized income for contractor or incurred expense for BRAV. BRAV would issue a realized expense upon conversion. BRAV would issue a 1099 to DA or any other contractor.
Not an accountant. All my opinion.
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