SECTION 1. TRADE OR BUSINESS

EXPENSES (§ 162) . . . . . . . . . . . . . . 64

SECTION 2A. RESEARCH AND EXPERIMENTAL EXPENDITURES (§ 174) . . . . . . . . . . . . . . . . . . . . . . . . 90

method of accounting . . . . .112 .02 Multi-year service

.01 Changes to a different

method or different amortization period . . . . . . . . .91 (1) Description of change . . . . .91 (2) Scope . . . . . . . . . . . . . . . . . .92 (3) Manner of making

the change . . . . . . . . . . . . .113 .03 Multi-year insurance policies

for multi-year service warranty contracts — Description of change and scope . . . . . . . . .114 (1) Applicability . . . . . . . . . . . .114 (2) Inapplicability . . . . . . . . . .114 (3) Description of method . . . .115 .04 Interest accruals on short-term

warranty contracts . . . . . . . . .112 (1) Description of change

and scope . . . . . . . . . . . . . .112 (2) Manner of making

.01 Advances made by a lawyer on

behalf of clients — Description of change and scope . . . . . . . . . .64 .02 Year 2000 costs — Description of

the change . . . . . . . . . . . . . .93 (4) Additional requirement . . . .94 (5) No audit protection . . . . . . .95 .02 Reserved . . . . . . . . . . . . . . . . .95

change and scope . . . . . . . . . .65