Running some numbers and looking at quarters.  It becomes apparent that the Virus payments scattered out pretty well hit all quarters compared to 2019.  It going to be difficult to find that one quarter that is 25% short.  Maybe they do not go on a schedule F, but I kinda think they are Gov Payments and show up.  Would appreciate a comment because if they count its not good.  Lady at bank said I just had to sign a piece of paper.  But I told her I needed to compare actual cash flows that come out of an accounting system we use.  More I look at this this one could be difficult.    ? Do the government payments count as income in a given quarter?