When should printing costs be expensed - upon printing or upon receipt of printed documents? The printing and the invoicing crossed fiscal years.

Are we talking on the expense or revenue side here?

Are these printing costs YOU incur when providing services to customers?

Or have you contracted out to a company to print stuff on your behalf and then you pay them for it?

If the latter is the case, expense it when you receive it. Just because you don't receive the bill, doesn't mean you can't record it.

To record an expense/revenue…

You must be able to measure the value of it, also the word has to have been completed.

So if you have received your signs in 1 year, they are benefiting you in that year.