You have ordered energy efficient windows form Home Depot and are paying for the purchase with your credit card. The windows are in and ready to install subject to your giving the go ahead to install the windows. In this case, the windows would be considered a 2022 purchase even if you delay the installation until 2023. The first issue is that credit card purchases use the transaction (charge) date as the purchase date. The second issue is that the windows are in and ready to be installed on a date that you select.
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