@gjw21
Costs.
For purposes of the credits, costs are treated as being paid when the original installation of the item is completed, or, in the case of costs connected with the reconstruction of your home, when your original use of the reconstructed home begins. For purposes of the residential clean energy credit only, costs connected with the construction of a home are treated as being paid when your original use of the constructed home begins. If less than 80% of the use of an item is for nonbusiness purposes, only that portion of the costs that is allocable to the nonbusiness use can be used to determine either credit.
Otherwise normally you are a cash basis taxpayer and it is the year you paid or took the loan out for payment. This is one of the few credits that says the costs are when installed.
https://www.irs.gov/instructions/i5695
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