Attorney received a 2024 1099-MISC for settlement proceeds not received until 2025.

TP reports business on Schedule C. I usually report the 1099-MISC in gross receipts and back out the amount on line 27a Other Expenses with a description stating the payment wasn't received until 2025.

However, the 1099-MISC worksheet box 10 has a line below the gross proceeds paid to an attorney that says "Taxable attorney fees to transfer to Schedule C". 

Is this where I should back out the amount that wasn't received until 2025?

I can't tell if the 1099-MISC gross proceeds are being reported and then zeroed out, allowing the IRS to match the 1099-MISC. 

What is the "Taxable attorney fees to transfer to Schedule C" line for? There is no explanation for that line in PS.