SECTION 7. CHANGE IN METHOD

OF ACCOUNTING

.01 In general . A change to (1) the wireless network asset maintenance allowance method or (2) adoption of all, or some, of the units of property described in this revenue procedure is a change in method of accounting to which the provisions of §§ 446 and 481, and the regulations thereunder, apply. A taxpayer that wants to change to a method of accounting described in this revenue procedure must use the automatic change in method of accounting provisions in Rev. Proc. 2011–14, 2011–4 I.R.B. 330, or its successor, as modified by this revenue procedure.

.02 Automatic change . Rev. Proc. 2011–14 is modified to add new section 3.08 to the APPENDIX, to read as follows: .08 Wireless network asset maintenance allowance and units of property methods of accounting under Rev. Proc. 2011–28 .

(1) Description of change . This change applies to a wireless telecommunications carrier that is within the scope of Rev. Proc. 2011–28 and wants to change its treatment of wireless network asset expenditures to adopt either (a) the wireless network asset maintenance allowance method