We have rental property under professional property management. If repairs (not improvment) are completed in Dec, but paid in Jan, are these deducted in 2023 or 2024?

The property management company yr end statement does not include these expenses for 2023.  They paid themselves for painting it in Jan 2024, but the repairs were completed in Dec and the unit was rented on 12/27/23.  On improvments (carpeting/appliances), it is clear that these start depreciation when "placed in service" (2023), but I am not sure about the repairs which can be deducted on Sch E.  Thank you.