RE: How can I bring this to 2024 without changing last years books?
You can't both change last years books and not change last year's books. So, there's no way to do what you're suggesting.
If this insurance payment is paid regularly, quarterly, but at the end of the month before the quarter starts, then I don't think you need to adjust it, since each quarter will have a payment and each year will have four payments covering the year.
