Bus Exp pay by cash or credit card?

If you charge an Expenses that is the same as paying Cash right?  Like in December 2019 when you charge a supply but don't pay the credit card until January.  You can include it on 2019 tax return, right?

 

Does it say that anywhere in the IRS?  I looked at publications 535 & 538 but it just says cash.  Where does it say by credit card is the same as cash?