is it 2023 expense or 2022 ?

[whm2023]

i paid contract labor in 2022 ( dec 30/2022) and amount got credited to contractor on dec/30/2022 but it didn't show up in my account until jan/03/2023

do i count this expense in 2022 or 2023 ( of course not going to do twice ) but wondering what's best practice

[Carl]

It's a 2022 expense. The second you handed the contractor the check, or the second you dropped it in the mailbox, that money was no longer under your control. For the person you paid, the fact they received it in 2023 doesn't matter. They have what's referred to as "constructive receipt" on whatever date is on the check.