Self employed

You select Cash or Accrual when you file your tax return.  Turbo Tax will ask you.   The most common method is CASH. It means you report your income in the year you actually receive it and report your expenses in the year you actually pay them. See,
https://ttlc.intuit.com/community/business/help/what-is-the-cash-method-of-accounting/00/25658

 

So you report the income next year on your 2023 return.  If you get a 1099Nec from them for 2022 you will have to report it as income on 2022 schedule C but then back it out as a Misc Expense.  Then add it to next year again.