@SRDAXI for tax purposes , your management company is a pass through -- your agreement is between the renter and you as the landlord and the management entity is employed by you and acts on your behalf. It received the rent on your behalf and for the year 2022. Thus you must recognize the rental income in 2022. The cash-flow statement or similar accounting statement is between you and your employee ( prop. management). Also note that the 1099-misc as it stands is the document IRS will go by and that says you must recognize the Dec 2022 rent -- your agent received it .
