SECTION 7. EFFECT ON OTHER

DOCUMENTS

This revenue procedure modifies Rev. Proc. 2002–9 by adding section 4.01(1) of

this revenue procedure to section 11.01 of the APPENDIX of Rev. Proc. 2002–9. See section 11.01 of the APPENDIX of Rev. Proc. 2002–9 for the specific rules relating to a change in accounting method from the § 585 reserve method of accounting for bad debts to the § 166 specific charge-off method of accounting.