SECTION 5. METHODS OF

ACCOUNTING (§ 446) . . . . . . . . . . . 36

account . . . . . . . . . . . . . . . . 39 .02 Timing of incurring liabilities

vehicles purchased or taken as a trade-in . . . . . . . . . . . . . . 41 (1) Description of change

and scope . . . . . . . . . . . . . . . 41 (2) Manner of making the

.01 Cash or hybrid method to

accrual method . . . . . . . . . . . . 36 (1) Description of change

and scope . . . . . . . . . . . . . . . 36 (2) Section 481(a) adjustment . . 37 (3) Change to a special method

for real property taxes . . . . . . 39 (1) Description of change . . . . . 39 (2) Scope . . . . . . . . . . . . . . . . . . 39 (3) Amounts taken into

change . . . . . . . . . . . . . . . . . 41 .03 Alternative LIFO inventory

account . . . . . . . . . . . . . . . . 39 .03 Timing of incurring liabilities

method for retail automobile dealers . . . . . . . . . . . . . . . . . . . 41 (1) Description of change

and scope . . . . . . . . . . . . . . . 41 (2) Manner of making the

of accounting . . . . . . . . . . . . 37 .02 Multi-year service warranty

contracts . . . . . . . . . . . . . . . . . 37 (1) Description of change

and scope . . . . . . . . . . . . . . . 37 (2) Manner of making the

account . . . . . . . . . . . . . . . . 39 .04 Timing of incurring liabilities

under a workers’compensation act, tort, breach of contract, or violation of law . . . . . . . . . . . . 39 (1) Description of change

and scope . . . . . . . . . . . . . . . 39 (2) Amounts taken into

change . . . . . . . . . . . . . . . . . 41 .04 Inventory price index

change . . . . . . . . . . . . . . . . . 37 .03 Multi-year insurance policies

for multi-year service warranty contracts — Description of change and scope . . . . . . . . . . 37 (1) Applicability . . . . . . . . . . . . 37 (2) Inapplicability . . . . . . . . . . . 37 (3) Description of method . . . . . 37 .04 Interest accruals on short-term

for payroll taxes . . . . . . . . . . . 39 (1) Description of change

and scope . . . . . . . . . . . . . . . 39 (2) Recurring item exception . . . 39 (3) Amounts taken into

computation (IPIC) method under the LIFO inventory method . . . . . . . . . . . . . . . . . . . 42 (1) Description of change

and scope . . . . . . . . . . . . . . . 42 (2) Manner of making the

change . . . . . . . . . . . . . . . . . 42 (3) Bargain purchase . . . . . . . . . 42 .05 Determining current-year

account . . . . . . . . . . . . . . . . 39 .05 Cooperative advertising . . . . . . 39

consumer loans — Rule of 78s method . . . . . . . . . . . . . . . . . . . 37 (1) Description of change and

scope . . . . . . . . . . . . . . . . . . 37 (2) Background . . . . . . . . . . . . . 37 (3) Manner of making the

(1) Description of change

and scope . . . . . . . . . . . . . . . 39 (2) Scope limitations

cost under the LIFO inventory method . . . . . . . . . . . . . . . . . . . 42 (1) Description of change

and scope . . . . . . . . . . . . . . . 42 (2) Manner of making the

inapplicable . . . . . . . . . . . . . 40

change . . . . . . . . . . . . . . . . . 42

change . . . . . . . . . . . . . . . . . 38