For what it's worth, a debit carried forward may serve as a credit the following year.
Selectively speaking, accounting is as much an art as it is a science -- just ask any organizing entity.
Relative to your specific inquiry, if you choose to "start the year" at level-zero (flat across the board), for the purpose of maintaining balance and continuity, it's recommended that you account for each individual debit (and respective credit -- should one eventually materialize) in the same year once each outcome has been realized.
Bottom line: It's suggested that the relationship of the debit/credit remain constant.
EXAMPLE
A Super Bowl wager placed today may be counted as a floating debit in 2021.
Once the outcome has been determined, it's accounting record shifts to 2022 regardless of the graded decision.