@paul27 if you use accrual method of accounting ( I don't a lot about that ), one would have to assume that you recognize the income as they accrue and not as cash received. Because the issue becomes the entity that gave you the contract and the 1099-NEC, has booked it in their books ( and probably take a reserve for early ' 22 disbursement ) and therefore it shows on their book as amount expensed and hence 1099-NEC to you. Since you are accrual account, you also need to show that this is received/ booked for tax purposes. You therefore have an income that is already taxed at your current year rate and next tax year you do not account for this amount again , neither does the entity --- essentially both parties holding the amount in a performance escrow account.
Does that make sense ?
