Hello there, @AliB2.

Let me share some insights about how QuickBooks Desktop (QBDT) tracks payroll expenses using the accrual accounting method so you can manage your transactions accordingly.

QuickBooks tracks your payroll expenses based on your paycheck date (02/06/23), not on your pay period (01/01-01/31/23). This is why the system booked your expenses and liabilities in February. With this, all your payroll reports, forms, and tax liabilities are based on the pay date.

If you wish to learn more about the accrual accounting method in QBDT, please see this article: Cash and Accrual basis.

Also, you may want to visit this page as your reference to learn more about how the IRS defines constructive receipt in recording payroll expenses: IRS Publication 334, Tax Guide for Small Business.

Please feel free to leave a comment below if you have other concerns about managing payroll transactions and accounting methods in QBDT. I'm always ready to help. Take care, and I wish you continued success, @AliB2.