If a business (accr meth) charges a business flight to our credit card in December and then is refunded for that flight not taken in January, do I take the credit in Dec?

So, we had to book a few flights in December because we did not yet know the logistics of a future trip in Feb/March 2024. we booked all refundable flights. These flights hit our credit card in 2023, but when they were not necessary, they were refunded in Jan/Feb of 2024. Do I need to account for those refunds in 2023?