Before You File a Bug Report Please Confirm You Have Done The Following...

• I have tried restarting my IDE and the issue persists.
• I have updated to the latest version of the packages.
• I have searched for related issues and found none that matched my issue.
• I have read the FAQ and my problem is not listed.

Playground Link

https://main--typescript-eslint.netlify.app/play/#ts=5.3.3&fileType=.ts&code=MYGwhgzhAEAq0G8BQ1oHoBUHoAEAmApgA4BOBwYALgXtBmitGMMAVAPYnQBm770AXmgAKAJSCAfIkao0aaADoljAL5I1QA&eslintrc=N4KABGBEBOCuA2BTAzpAXGUEKQAIBcBPABxQGNoBLY-AWhXkoDt8B6Jge1oBNFjpEZAIb5E3dGADakRNGgdokALrgwAXxBqgA&tsconfig=N4KABGBEDGD2C2AHAlgGwKYCcDyiAuysAdgM6QBcYoEEkJemy0eAcgK6qoDCAFutAGsylBm3TgwAXxCSgA&tokens=false

Repro Code

class T {
  /** @deprecated */
  accessor foo = () => {
    // ...
  }
}

ESLint Config

module.exports = {
  parser: "@typescript-eslint/parser",
  rules: {
    "@typescript-eslint/no-deprecated": ["error"],
  },
};

tsconfig

{
  "compilerOptions": {
    "strictNullChecks": true
  }
}

Expected Result

I expected the rule not to report the declaration of an accessor property, only its usage (which seems to be correctly reported).

Actual Result

The rule reported on the accessor property declaration, even though it's a declaration.

Additional Info

Last one, I promise 🙈

Related: #10763 (comment).