List of DCNs

Summary of Automatic Accounting Method Changes This list includes regulatory automatic changes, changes provided for in Rev. Proc. 2022-14, and automatic changes provided for in other guidance. These automatic changes may be modified or supplemented with additional automatic changes by subsequently published guidance.

This list provides a brief description of the automatic changes in method of accounting made using Form 3115. A filer/applicant may not rely on the list or the descriptions of accounting method changes in the list as authority for making an accounting method change. A filer/applicant that is within the scope of, and complies with, all the applicable provisions of the published guidance that authorizes each listed change may rely on the applicable published guidance as authority for its automatic accounting method change. If any information in the list conflicts with published guidance, the published guidance applies. Each automatic method change described in Rev. Proc. 2022-14, as modified, contains a contact person you may call if you need additional information concerning the change (not a toll-free number).

Each item in the list below:

• Designates an automatic accounting method change number for each change for entry on line 1a of Form 3115;

• Briefly describes the accounting method change and its primary Code section(s);

• Indicates in some cases which schedules of Form 3115 to complete; and

• Provides a reference to the basic published guidance (for example, revenue procedure) that provides for the automatic change, which filers should review prior to completing Part I, Information for Automatic Change Request, on page 1 of Form

Note. Certain retired or obsolete numbers in the List of DCNs have not been replaced in order to maintain continuity for the active DCNs.

In the event the underlying authority for any of the DCNs