How to record transferred costs

I think you can simply book it in one financial year. After all, you will also be paying for the next year in the next financial year. Or you can also book 1/12 per month, 1/4 per quarter, or 1/3 in 2023 and 2/3 in 2024. In any case, you can use the same invoice for this. You can also note in your notes that you can immediately demonstrate this to an auditor. Good luck! Vinnie