Rev Proc 2015-14 LIST OF AUTOMATIC CHANGES 8 SECTION 1 GROSS INCOME (§ 61) 8 01 Up-front Payments for Network Upgrades received by Utilities 8
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pdf 26 CFR 601204: Changes in accounting periods and in methods
Rev Proc 2015-14 LIST OF AUTOMATIC CHANGES 8 SECTION 1 GROSS INCOME (§ 61) 8 01 Up-front Payments for Network Upgrades received by Utilities 8
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26 CFR 601.204: Changes in accounting periods and in methods of accounting.
(Also Part I, §§ 56, 61, 77, 118, 162, 163, 166, 167, 168, 171, 174, 179D, 194, 197,263, 263A, 267, 280F, 404, 446, 447, 448, 451, 454, 455, 460, 461, 467, 471, 472, 475,
481, 585, 816, 832, 833, 846, 860A-860G, 861, 904, 953, 985, 1272, 1273, 1278, 1281,
1363, 1400I, 1400L, 1400N; 1.61
-1, 1.61-4, 1.61-8, 1.77-1, 1.77-2, 1.118-2, 1.162-1, 1.162 -3, 1.162-4, 1.162-11, 1.162-12, 1.166-1, 1.166-2, 1.166-4, 1.167(a)-2, 1.167(a)-3(b), 1.167(a)-4, 1.167(a)-7, 1.167(a)-8, 1.167(a)-11, 1.167(a)-14, 1.167(e)-1, 1.168(d)-
1, 1.168(i)-1, 1.168(i)-4, 1.168(i)-6, 1.168(i)-7, 1.168(i)-8, 1.168(k)-1, 1.171-4, 1.174-1,
1.174 -3, 1.174-4, 1.179-5, 1.194-1, 1.197-2, 1.263(a)-1, 1.263(a)-2, 1.263(a)-3,1.263(a)-4, 1.263(a)-
5, 1.263A-1, 1.263A-2, 1.263A-3, 1.263A-4, 1.263A-7, 1.267(a)-1,
1.280F-6, 1.404(b)-1T, 1.446-1, 1.446-1T, 1.446-2, 1.446-5, 1.446-6, 1.448-1T, 1.448-2,
1.451 -1, 1.451-5, 1.454-1, 1.455-6, 1.460-1, 1.460-4, 1.461-1, 1.461-4, 1.461-5, 1.467-1, 1.471
-1, 1.471-2, 1.471-3, 1.471-4, 1.471-5, 1.471-8, 1.472-1, 1.472-2, 1.472-6, 1.472 -8, 1.481-1, 1.481-4, 1.832-4, 1.832-5, 1.860A-6, 1.861-18, 1.985-5, 1.985-8,1.1016
-3, 1.1245-3, 1.1272-1, 1.1273-1, 1.1273-2, 1.1363-2, 1.1374-4, 1.1400L(b)-1.)Rev. Proc. 2015
-14LIST OF AUTOMATIC CHANGES .................................................................................. 8
SECTION 1. GROSS INCOME (§ 61) ............................................................................. 8
.01 Up -front Payments for Network Upgrades received by Utilities ............................. 8 .02 Reserved............................................................................................................... 9
SECTION 2. COMMODITY CREDIT LOANS (§ 77) ....................................................... 9
.01 Treating amounts received as loans ...................................................................... 9 .02 Reserved ............................................................................................................... 9
SE CTION 3. TRADE OR BUSINESS EXPENSES (§ 162) ............................................. 9.01 Advances made by a lawyer on behalf of clients ................................................... 9
.02 ISO 9000 Costs ................................................................................................... 10
.03 Restaurant or tavern smallwares packages ......................................................... 11
.04 Timber grower fertilization costs .......................................................................... 11
.05 Materials and supplies ......................................................................................... 12
.06 Repair and maintenance costs ............................................................................ 12
.07 Wireline network asset maintenance allowance and units of property methods of accounting under Rev. Proc. 2011 -27 ....................................................................... 12 .08 Wireless network asset maintenance allowance and units of property methods ofaccounting under Rev. Proc. 2011-28 ....................................................................... 12
.09 Method of accounting under Rev. Proc. 2011-43 for taxpayers in the business oftransporting, delivering, or selling electricity .............................................................. 13
.10 Reserved............................................................................................................. 14
.11 Reserved ............................................................................................................. 14
.12 Reserved ............................................................................................................. 14
-2-.13 Reserved ............................................................................................................. 14
.14 Reserved............................................................................................................. 14
.15 Reserved............................................................................................................. 14
.16 Reserved ............................................................................................................. 14
.17 Reserved ............................................................................................................. 14
.18 Reserved ............................................................................................................. 14
.19 Reserved ............................................................................................................. 14
.20 Method of accounting under Rev. Proc. 2013 -24 for taxpayers in the business ofgenerating steam or electric power. ........................................................................... 15
.21 Cable network asset capitalization methods of accounting under Rev. Proc. 2015-12 ............................................................................................................................... 16
SECTION 4. BAD DEBTS (§ 166) ................................................................................. 18
.01 Change from reserve method to specific charge-off method ............................... 18 .02 Conformity election by bank after previous election automatically revoked ......... 18 SECTION 5. INTEREST EXPENSE (§ 163) AND AMORTIZABLE BOND PREMIUM(§ 171) ........................................................................................................................... 19
.01 Revocation of §171(c) election ........................................................................... 20
.02 Change to comply with § 163(e)(3) ...................................................................... 21 SECTION 6. DEPRECIATION OR AMORTIZATION (§ 56(a)(1), 56(g)(4)(A), 167, 168,197, 280F(a), 1400I, 1400L, or 1400N(d), OR FORMER §
168) ................................... 22
.01 Impermissible to permissible method of accounting for depreciation oramortization ............................................................................................................... 22
.02 Permissible to permissible method of accounting for depreciation ...................... 39.03 Sale, lease, or financing transactions .................................................................. 46
.04 Reserved............................................................................................................. 48
.05 Reserved ............................................................................................................. 48
.06 Reserved............................................................................................................. 48
.07 Reserved............................................................................................................. 48
.08 Depreciation of cable TV fiber optics ................................................................... 48
.09 Change in general asset account treatment due to a change in the use of MACRSproperty ..................................................................................................................... 50
.10 Change in method of accounting for depreciation due to a change in the use ofMACRS property........................................................................................................ 52
.11 Depreciation of qualified non -personal use vans and light trucks ........................ 53 .12 Reserved............................................................................................................. 54
.13 Reserved............................................................................................................. 55
.14 Reserved............................................................................................................. 55
.15 Reserved............................................................................................................. 55
.16 Reserved............................................................................................................. 55
.17 Impermissible to permissible method of accounting for depreciation or amortization for disposed depreciable or amortizable property ................................. 55 .18 Reserved............................................................................................................. 59
.19 Reserved............................................................................................................. 59
.20 Reserved............................................................................................................. 59
.21 Reserved............................................................................................................. 59
.22 Reserved............................................................................................................. 59
-3-.23 Tenant construction allowances........................................................................... 59
.24 Reserved............................................................................................................. 63
.25 Reserved............................................................................................................. 63
.26 Safe harbor method of accounting for determining the depreciation of certain tangible assets used by wireless telecommunications carriers under Rev. Proc. 201122 ............................................................................................................................... 63
.27 Depreciation of leasehold improvements (§§ 167, 168, and 197; § 1.167(a)-4T) 64 .28 Permissible to permissible method of accounting for depreciation of MACRS property (§168; §§1.168(i)-1T, 1.168(i)-7T, and 1.168(i)-8T, Prop. Reg. §§1.168(i)-1,
1.168(i)-7, and 1.168(i)-8) .......................................................................................... 67
.29 Disposition of a building or structural component (§ 168; § 1.168(i)-8T, and Prop.Reg. § 1.168(i)-8)....................................................................................................... 80
.30 Dispositions of tangible depreciable assets (other than a building or its structural components) (§168; § 1.168(i)-8T and Prop. Reg. § 1.168(i)-8). .............................. 90
.31 Dispositions of tangible depreciable assets in a general asset account(§ 168(i)(4); § 1.168(i)-1T and Prop. Reg. § 1.168(i)-1) ............................................. 99
.32 General asset account elections (§ 168(i)(4); § 1.168(i)-1; §1.168(i)-1T, and Prop.Reg. § 1.168(i)-1)..................................................................................................... 107
.33 Late partial disposition election (§168; § 1.168(i)-8 and Prop. Reg. § 1.168(i)-8).
. 114 .34 Revocation of a general asset account election (§ 168; § 1.168(i)-1, § 1.168(i)-1T and Prop. Reg. §1.168(i)-1) .................................................................................... 121
.35 Partial dispositions of tangible depreciable assets to which the IRS's adjustment pertains (§168; § 1.168(i)-8 and Prop. Reg. § 1.168(i)-8) ....................................... 130
.36 Depreciation of leasehold improvements (§§167, 168, and 197; § 1.167(a)-4) 133
.37 Permissible to permissible method of accounting for depreciation of MACRS property (§168; §§ 1.168(i)-1, 1.168(i)-7, and 1.168(i)-8) ....................................... 136
.38 Disposition of a building or structural component (§ 168; § 1.168(i)-8) .............. 147 .39 Dispositions of tangible depreciable assets (other than a building or its structural components) (§168; § 1.168(i)-8) ........................................................................... 157
.40 Dispositions of tangible depreciable assets in a general asset account(§ 168(i)(4); § 1.168(i)-1) ......................................................................................... 166
.41 SUMMARY OF CERTAIN CHANGES IN METHODS OF ACCOUNTING RELATED TO DISPOSITIONS OF MACRS PROPERTY ....................................... 174 .42 Depreciation of fiber optic transfer node and fiber optic cab le used by a cable system operator (§§167 and 168) ........................................................................... 181
SECTION 7. RESEARCH AND EXPERIMENTAL EXPENDITURES (§ 174) ............. 182 .01 Change s to a different method or different amortization period ......................... 182 .02 Reserved........................................................................................................... 186
SECTION 8. ELECTIVE EXPENSING PROVISIONS (§ 179D) .................................. 186 .01 Reserved........................................................................................................... 186
.02 Reserved........................................................................................................... 186
.03 Reserved........................................................................................................... 186
.04 Deduction for Energy Efficient Commercial Buildings (§179D) ......................... 186
SECTION 9. COMPUTER SOFTWARE EXPENDITURES (§§ 162, 167, and 197) .... 188.01 Computer software expenditures ....................................................................... 188
-4- .02 Reserved........................................................................................................... 189
SECTION 10. CAPITAL EXPENDITURES (§ 263) ..................................................... 189
.01 Package design costs ........................................................................................ 189
.02 Line pack gas or cushion gas ............................................................................ 190
.03 Removal costs ................................................................................................... 191
.04 Distributor commissions ..................................................................................... 192
.05 Intangibles ......................................................................................................... 193
.06 Rotable spare parts safe harbor method. .......................................................... 194
.07 Repairable and reusable spare parts ................................................................. 194
.08 Reserved ........................................................................................................... 199
.09 Reserved ........................................................................................................... 199
.10 Reserved ........................................................................................................... 199
.11 Tangible property ............................................................................................... 199
.12 Railroad track structure expenditures ................................................................ 211
SECTION 11. UNIFORM CAPITALIZATION (UNICAP) METHODS (§ 263A) ............ 211 .01 Certain uniform capitalization (UNICAP) methods used by resellers and reseller-producers ................................................................................................................. 211
.02 Certain uniform capitalization (UNICAP) methods used by producers and reseller-producers ................................................................................................................. 220
.03 Reserved........................................................................................................... 222
.04 Impact fees ........................................................................................................ 222
.05 Change to capitalizing environmental remediation costs under §