USA Vendor Advance - Accrued Expenses

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Have an accounting question in regards to accruing expenses related to an advance paid out to a vendor for business development of a project.

Hypothetical:

We initiated a $100 advance to a vendor for the development of a potential business venture.

At the end of the quarter we have not received an invoice or support for expenses incurred by the vendor for the $100 advance.

Based on accrual accounting, should we accrue the expenses associated to this vendor advance even though we do not have the support for the expenses to offset that advance?

Thank you in advance.
 

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