How do charges on a Visa or Mastercard work for business deductions?

It would be an accrued liability, reversed when paid and then offset against income.

I know you were trying to explain that but I didn't understand that answer. I am still learning all this accounting and tax stuff. I am determined to make this company work out and just learning all of this terminology is part of it.

Sorry, could you try to explain it again.

That was me in the above post.

NASCAR is incorrect. Even with an Accrual basis taxpayer, once the obligation is converted into an unconditional obligation to pay (such as a credit car debt, which is not subject to offsets that could be asserted against the original vendor) the debt is recognized in the year charged to the credit card.