The prepayment must be for the purchase of feed, not just a deposit. The prepayment must be for a business purpose, not just to reduce tax liability. The deduction resulting from the prepayment must not materially distort income. Rent or lease payments for equipment and buildings are deductible farm expenses.
Work in process, work in progress, (WIP) goods in process, or in-process inventory are a company's partially finished goods waiting for completion and eventual sale or the value of these items. These items are either just being fabricated or waiting for further processing in a queue or a buffer storage.
MapReduce has a master and workers, but it is not all push or pull, rather, the work is a collaborative effort between them. The master assigns a work portion to the next available worker; thus, no work portion is forgotten or left unfinished. Workers send periodic heartbeats to the master.