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Thanks for the info.  I'm still not clear though.  I am leasing solar equipment and began paying in 2023.  Installation of equipment was done near end of 2023, but I did not claim any of the costs incurred to that point on my 2023 return.  That's why I wondered if I could just claim all expenses related to the same equipment in 2024.

Or should I amend my 2023 return to get credit for 2023 costs and just do the 2024 costs on my 2024 return?  I'm only speaking of my state return, of course, I won't be getting any federal credit due to the fact that I'm leasing solar equipment.