You can show it as 2022 or 2023. If you show it as 2022, you have nothing to do other than report the 1099-MISC as reported. If you want to shift it to 2023, then enter a rental expense for the amount you didn't receive until 2023. You can call it payment in transit, or rent received in 2023. Just make sure you remember to report it in 2023 if you don't include in 2022.
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