US tax law foreign tax credit. you must choose to take the FTC either on those paid or those accrued in the same tax year. in other words, you can not take the credit for both types in the same year.
if you choose paid, then you don't report the accrued amount until the year it's paid.
from form 1116 instructions
Generally, you can take a foreign tax
credit in the tax year you paid or
accrued the foreign taxes, depending
on your method of accounting. If you
report on the cash basis, you can
choose to take the credit for accrued
taxes by checking the “accrued” box in
Part II. But once you choose to do this,
you must credit foreign taxes in the year
they accrue on all future returns
