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Accounting Methods & Periods
Accelerated vacation pay deductions. 95:149.
Accounting method change. 91:110.
advance payments. 94:224.
audit protection for. 97:262.
automatic. 99:146, 374.
bargain purchases of inventory. 96:21; 98:6.
cash to accrual. 93:106; 94:217.
deferred compensation. 99:356.
depreciation. 96:324.
    misclassification of property. 93:291.
erroneous. 95:24.
expeditious approval. 92:709.
farmers' deferred sales contracts and AMT. 97:132.
FICA and FUTA on year-end wages. 96:773.
in light of Albertson's. 94:182, 383.
IRS-forced changes. 95:89; 98:586.
IRS rules for. 91:295.
LIFO to FIFO adjustments. 94:293.
new procedures. 92:800; 97:616.
proposed regulations. 95:117; 97:539.
short period
    fiscal-year passthrough entity. 90:287.
treatment of single item. 94:479.
use of "drop-down" technique. 96:90.
Accrual method
accrued compensation
    payment. 92:657.
all events test
    ministerial acts. 92:355
contested liabilities. 94:434.
economic performance requirement. 90:523; 94:195, 259.
recurring item exception. 91:296; 92:168.
required use. 92:503.
state income tax carryback refund claims. 94:31.
timing dividends. 92:162.
Adoption of new method after Sec. 351 transfer. 96:135.
Amortization of home mortgage points. 99:286.
Auto dealers
financial institution intangibles. 97:365.
leasehold premiums. 90:177.
Automatic change procedure
uniform capitalization rules. 95:224.
Backup Sec. 444 elections. 90:146.
Binding contract defined. 90:352.
Business hedging transactions. 93:814, 94:579.
Cash method
gross receipts test for C corporations. 94:296.
improper use by C corporation. 97:597.
limitations. 91:195.
use by construction businesses. 96:135.
use by contractors. 95:533.
use by LLCs. 95:467.
use by medical clinic. 97:610.
use by service businesses. 95:336.
Casino slot club points. 99:6.
C corporation change of fiscal year. 97:474.
Cellular phone commissions. 98.443.
Changing by filing amended returns. 95:726.
Clear reflection of income. 94:678.
Components of cost
LIFO method. 94:356.
Co-op advertising deductions. 98:738
Cost classification studies. 98:78.
Credit card fees. 96:313.
Depreciable assets, componentization. 99:542, 826.
D&D fund liabilities. 98:142.
Economic performance rules
COGS. 92:44.
proposed regulations. 91:157.
real estate developers. 92:670.
recurring item exception. 92:279.
Sec. 461(h) expense items. 91:162.
Farmers' deferred sales contracts and AMT. 97:132.
Field spare parts. 90:27.
Financial statement conformity. 94:159.
Fiscal-year individuals. 99:690.
in asset acquisitions. 99:210.
Gift certificates, layaways and store credits. 92:240.
Goodwill. 91:602.
Historic absorption ratio. 98:354, 739.
Hybrid cash-accrual method. 96:326.
Installment method
ACE calculation. 98:278.
contingent sales. 90:638.
depreciable property sale to related party. 99:691.
election out. 90:525.
interest charges. 90:231.
interest on taxes. 91:532.
publicly traded stock. 93:352.
revocation of election out. 97:6.
wraparound debt. 90:298.
Interest capitalization. 94:523; 95:338.
Interest expense allocation. 99:763.
Interest tracing
flowthrough entities. 90:225.
Inventory
AMT inventory adjustment. 94:293.
built-in gains tax. 90:551.
COGS reduction for returned magazines. 97:325.
estimated shrinkage. 94:155.
planning. 92:40.
price index computation method for LIFO. 97:538.
recordkeeping. 90:412.
regulations. 93:683.
related-party transfers. 91:712.
shrinkage. 94:155; 97:134, 408, 611, 682, 750; 98:356; 99:212.
valuation
    and purchase price allocations. 96:398.
    in asset acquisitions. 99:210.
LIFO inventory
accounting method change. 98:208.
bargain purchases. 92:33; 99:378.
base-year updates. 97.406.
conformity violations. 98:143, 206.
conversion from C to S status. 91:646.
dual-index method. 96:198.
electing on acquisition of business. 90:408.
elections. 97:198.
IPIC method. 98:442.
ISP papers. 96:136.
link-chain pools
    combination and separation. 91:447.
price index computation method. 97:538.
recordkeeping and compliance. 99:618.
replacement cost method. 99:376.
simplified for retailers. 92:37.
voluntary method change. 99:459.
LLCs. 93:509, 810; 94:471.
Loans
costs to create or acquire. 91:96.
Long-term contracts
completion. 91:24.
definitions. 99:762.
home construction contract exception. 90:350.
look-back method. 91:734, 738.
regulations. 90:799.
small construction contract exception. 94:296.
Mark-to-market method
and OID. 96:261.
discontinuing use. 99:458.
small banks. 94:27.
Nonaccrual experience method. 97:338.
Percentage of completion method. 97:543.
Property taxes
election to ratably accrue. 92:596.
Qualified PSCs. 95:490.
QPCs
experience rating receivables for. 95:476.
Real estate developers
common area costs. 93:222.
estimated future improvement costs. 92:103, 582.
Real estate tax deductions. 93:177.
Recharacterization of sale or lease. 93:19.
Reimbursable litigation expenses. 91:799.
Rent
holidays. 96:707.
leveling. 94:211.
Sales contract terms. 90:568.
S corporation
LIFO recapture on conversion to. 95:27.
Sec. 197 anti-churning rules. 98:445.
Sec. 351 transfers. 96:328.
Sec. 381 regs. 97:262.
Sec. 467 rental agreements. 92:458, 94:558; 98:62.
Sec. 481 adjustment. 91:664.
Sec. 1281
short-term obligations for cash-basis banks. 90:625.
Self-constructed assets
loan fees. 90:626.
Settlement fund reporting. 96:197, 232.
Software
extended maintenance contracts. 93:168.
Step-rental agreements. 99:456.
Store coupons and customer incentives. 94:226.
Trade discounts. 94:285; 96:262.
Uniform capitalization
accounting method change. 94:422
automatic change procedure. 95:224.
historic absorption ratio method. 94:19; 95:425.
implementing the rules. 90:163.
interest capitalization
    flowthrough entities. 90:636.
    tiered partnerships. 90:227.
loan fees
    self-constructed assets. 90:626.
real estate developers. 95:223.
Unique inventory items. 90:22.
Utilities industry labor costs. 96:261.
Utility removal costs. 98:446.
Year-ends. 90:156.
qualifying under natural business year rules. 94:379.
Year-end stock sale. 94:123.
Year of income inclusion from lost check. 98:658.
Year 2000 costs. 97:749, 807; 98:13, 81, 531.
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