 So you got the restricted property. Restricted property is property that has certain restrictions that affect its value. If you receive restricted stock or other property for services performed, the fair market value of the property in excess of your cost is included in your income on schedule C when the restriction is lifted. So in other words, it becomes a little bit difficult to value the restricted property sometimes. So when the restriction is lifted, then you might have an income situation in that area or that particular case, which is somewhat of a more unusual kind of transaction, right? So however, you can choose to be taxed in the year you receive the property for more information on including restricted property in income. You can see publication 525, taxable and non-taxable income gains and losses. Do not report on schedule C a gain or loss from the disposition of property that is neither stock and trade, nor held primarily for sale to customers. Instead, you must report these gains and losses on other forms. For more information, you could take a look at chapter three, gains and loss type of forms might not be on the schedule C, but rather possibly, say like on a schedule D or something, you might have capital income as opposed to ordinary income. All right, then we got the promissory notes. Report, report, aha. Promissory notes and other evidences of debt issued to you in a sale or exchange of property that is stock and trade or held primarily for sale to customers on schedule C. In general, you report them after stated principal amount minus any unstated interest when you receive them. A lost income payments. If you reduce or stop your business activities, report on schedule C any payment you receive for the lost income of your business from insurance or other sources. Report it on schedule C even if your business is inactive when you receive the payment.