1099 MISC and 1099 NEC - Declaration Date vs. Payment Date

Hi, We are on version 9.2, PUM 23. Last year we started using the delivered 1099 process. Can someone explain to me why the 1099 file to the IRS uses Declaration Date when the Oracle Withholding documentation says that we use Payment Date to determine 1099 amounts in the USA? I understand that most of the time the two dates are the same but when you have a voided/reissued payment that crosses years, among other scenarios, the dates can be in different years. We need to understand how to explain to customers how to verify their 1099 amounts using Declaration Date vs. Payment Date.

Thanks,