Debate and Insisights in How to Account for Expense doing BH or WH with accounts Bought/Farmed in other Names

I wanted to introduce this debate and insights in how the Marketers are accounting the Paid Traffic from Farmed/Accounts Bought.

I could use my company details for several accounts, but i see a lot of people use Individual accounts and i dont understan how they add it as an expense to their business.

There is some Farming companys that give you a receipt that you can make it as an expense of the accounts you buy and traffic but that is a very small amount.