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inextricably associated with the land. Complete Schedule E of

Complete Schedule D, Parts II and III, of Form 3115. See

Form 3115. See Rev. Rul. 2001-60, 2001-2 C.B. 587, and

section 11.01 in the Appendix of Rev. Proc. 2008-52, as

section 6.04 in the Appendix of Rev. Proc. 2008-52.

clarified and modified by Rev. Proc. 2009-39.

12. Original and replacement tire costs (section 168) — for

23. Certain uniform capitalization methods used by

qualifying vehicles, to the original tire capitalization method

producers and reseller-producers (section 263A) — for

provided in Rev. Proc. 2002-27, 2002-1 C.B. 802. Complete

qualifying applicants, to a qualifying method or methods.

Schedule E of Form 3115. See section 6.05 in the Appendix of

Complete Schedule D, Parts II and III, of Form 3115. See

Rev. Proc. 2008-52.

section 11.02 in the Appendix of Rev. Proc. 2008-52, as

13. Depreciation of gas pump canopies (sections 167,

clarified and modified by Rev. Proc. 2009-39.

168, and former section 168) — for depreciation of certain

24. Research and experimental expenditures under

stand-alone gasoline pump canopies and their supporting

uniform capitalization methods (section 263A) — from

concrete footings, to classifying the gasoline pump canopies in

capitalizing research and experimental expenditures to

asset class 57.0 of Rev. Proc. 87-56, 1987-2 C.B. 674, and to

inventory to no longer capitalizing these costs to inventory.

classifying the supporting concrete footings in asset class 00.3

Complete Schedule D, Part II, of Form 3115, as applicable. See

of Rev. Proc. 87-56. Complete Schedule E of Form 3115. See

section 11.03 in the Appendix of Rev. Proc. 2008-52.

section 6.06 in the Appendix of Rev. Proc. 2008-52.

25. Impact fees (section 263A) — for impact fees incurred in

14. Depreciation of utility assets (sections 167, 168, and

connection with the new construction or expansion of a

former section 168) — for depreciation of assets owned by a

residential building, to treating the costs as capital expenditures

utility used in general business operations, to classifying assets

allocable to the building. Complete Schedule E of Form 3115 if

under Rev. Proc. 87-56,1987-2 C.B. 674, to conform with Rev.

the building is depreciable. See section 11.04 in the Appendix

Rul. 2003-81, 2003-2 C.B. 126. Complete Schedule E of Form

of Rev. Proc. 2008-52.

3115. See section 6.07 in the Appendix of Rev. Proc. 2008-52.

26. Related party transactions (section 267) — for losses,

15. Depreciation of cable TV fiber optics (sections 167

expenses, and qualified stated interest incurred in transactions

and 168) — for depreciation of fiber optic node and trunk line of

between related parties, to disallowing or deferring certain

a cable television distribution system, to the safe harbor

deductions attributable to such transactions in accordance with

method in Rev. Proc. 2003-63, 2003-2 C.B. 304, for classifying

section 267. See section 12.01 in the Appendix of Rev. Proc.

the unit of property either as providing one-way communication

2008-52.

services or two-way communication services. Complete

27. Deferred compensation determination (section

Schedule E of Form 3115. See section 6.08 in the Appendix of

404) — for determining whether an item of compensation is

Rev. Proc. 2008-52.

deferred compensation or when the item is paid, from making

the determination by reference to when the item is secured to

16. Amortizable bond premium (section 171) — from

making the determination by reference to when the item is

amortizing bond premium to not amortizing the premium

(revoking the section 171(c) election). See section 5.01 in the

actually received. See section 13.01 in the Appendix of Rev.

Appendix of Rev. Proc. 2008-52.

Proc. 2008-52.

17. Research and experimental expenditures (section

28. Bonus or vacation pay deferred compensation

174) — from the capitalization method to another permissible

(section 404) — for bonuses that are deferred compensation,

method, from the expense method to another permissible

from treating as deductible or capitalizable when accrued, to

method, from the deferred expense method to another

treating as deductible or capitalizable in the year in which

permissible method, or from the current period of amortization

includible in the employee’s income, and for vacation pay that is

to a different period of amortization under the deferred expense

deferred compensation, from treating as deductible or

method. See section 7.01 in the Appendix of Rev. Proc.

capitalizable when accrued to treating as deductible or

2008-52.

capitalizable in the year in which paid to the employee. See

18. Computer software expenditures (sections 162 and

section 13.02 in the Appendix of Rev. Proc. 2008-52.

167) — for costs of developed, acquired, leased or licensed

29. Grace period contributions (section 404) — for

computer software, to deductible expenses or capital

contributions made to a section 401(k) qualified cash or

expenditures and amortization (for developed software), to

deferred arrangement or matching contributions under section

capital expenditures and depreciation or amortization (for

401(m), from treating contributions made after the end of the

acquired computer software), or to deductible expenses under

tax year but before the due date of the tax return as being on

Regulations section 1.162-11 (for leased or licensed computer

account of the tax year without regard to when the underlying

software). Complete Schedule E of Form 3115 for changes

compensation is earned to treating such contributions as not

being on account of the tax year if they are attributable to

relating to acquired computer software or developed computer

compensation earned after the end of that tax year. See section

software if the change is to capital expenditures and

13.03 in the Appendix of Rev. Proc. 2008-52.

amortization. See section 9.01 in the Appendix of Rev. Proc.

2008-52.

30. Obsolete.

19. Package design costs (section 263) — to the

31. Multi-year insurance policies for multi-year service

capitalization method, to the design-by-design capitalization

warranty contracts (section 446) — for a manufacturer,

and 60-month amortization method, or to the pool-of-cost

wholesaler, or retailer of motor vehicles or other durable

capitalization and 48-month amortization method. See section

consumer goods accounting for multi-year insurance policies for

10.01 in the Appendix of Rev. Proc. 2008-52.

multi-year service warranty contracts, to capitalizing and

20. Line pack gas or cushion gas costs (section 263) — to

amortizing the costs. See section 14.02 in the Appendix of Rev.

treating the costs as capital expenditures, the costs of

Proc. 2008-52.

recoverable amounts as not depreciable, and the costs of

32. Overall cash method ($1 million) (section 446) — for

unrecoverable amounts as depreciable. A taxpayer that

qualifying applicants changing to the overall cash method.

changes its method for the costs of unrecoverable amounts

Complete Schedule A, Part I, of Form 3115. Also, complete

also must change to a permissible method of depreciation for

Schedule D, Parts II and III, as applicable. See section 14.03 in

those costs. Complete Schedule E of Form 3115 for changes

the Appendix of Rev. Proc. 2008-52.

relating to the costs of unrecoverable amounts. See section

33. Overall cash method ($10 million) (section 446) — for

10.02 in the Appendix of Rev. Proc. 2008-52.

qualifying applicants changing to the overall cash method.

21. Removal costs (section 263) — for certain costs

Complete Schedule A, Part I, of Form 3115. Also, complete

incurred in the retirement and removal of depreciable assets, to

Schedule D, Parts II and III, as applicable. See section 14.03 in

a method that conforms with Rev. Rul. 2000-7, 2000-1 C.B.

the Appendix of Rev. Proc. 2008-52.

712. See section 10.03 in the Appendix of Rev. Proc. 2008-52.

34. Overall accrual method (section 448) — for an applicant

22. Certain uniform capitalization methods used by

required by section 448 to change from the cash method for its

resellers, and reseller-producers (section 263A) — for

first section 448 year to an overall accrual method. Complete

qualifying applicants, to a qualifying method or methods.

Schedule A, Part I, of Form 3115. Also, complete Schedule D,

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Instructions For Form 3115 - Application For Change In Accounting Method - Internal Revenue Service - 2009 Page 10

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