Form 5500 Year End Plan Assets

For a Form 5500... let's say the year end 2022 plan assets (snapshot as of 11:59PM on December 31, 2022) was $652,325.  

However, profit sharing contributions / contributions attributable to the 2022 PLAN YEAR are made on March 2nd of 2023 FOR the 2022 plan year.  Those assets deposited on 3/2/23 for the 2022 PLAN YEAR... SHOULD THEY be included in the "year end plan assets 2022" for the 2022 Form 5500?  I just want to double check question this with the wisdom of the crowd here.

Depends on whether you’re reporting on a cash or accrual basis. 

Yes if you're doing it on an accrual basis. 

And be consistent i.e. do not flip flop from cash to accrual or vs every year. Check what was done int he past.