SECTION 4. SCOPE

.01 This revenue procedure applies to a taxpayer that has a depreciable interest in its qualifying vehicles and that chooses to account for the cost of original tires and replacement tires for all of its quali

fying vehicles under the original tire capitalization method described in section 5 of this revenue procedure.

.02 A taxpayer that chooses not to account for the cost of original tires and replacement tires for all of its qualifying vehicles under the original tire capitalization method described in section 5 of this revenue procedure must account for the cost of these tires in accordance with section 2.03 of this revenue procedure.