Accrued Revenue

Hi All, I hope you can you help me if these are correct practices as I have serious doubts:

1. Let’s say a company bills customers at the end of the period for the service provided over past period - invoiced customers in jan 2025 for year 2024 The company made a decision to stop the fees one year ago(made it complementary but did not inform customers), so there was no accrued revenue during last 12 months. However, they just restated the fee and billed customers for past year. The manager wants to book negative accrued revenue over coming months to “smooth out” revenue for the budget - is this correct practice?
2. Company has revenue share agreements that treats as less of revenue, and in some months books negative accrued revenue because calculates the accrual as accrued revenue in a month- whole quarter less of revenue. -is this correct practice?