Dr. Randolph, a cash basis taxpayer, knows that he will be in a lower marginal tax bracket next year. To take advantage of the expected decrease in his tax rate, Dr. Randolph instructs his office manager to delay filing the medical insurance claims for services performed in November and December until January of the following year. This will ensure that the receipts will not be included in his current gross income. Is Dr. Randolph abusing the cash method of accounting rules? Why or why not?