SECTION 1. INTRODUCTION

.01 In general . This appendix provides an extrapolation methodology an eligible taxpayer may use in connection with a change in method of accounting to use the unit of property and major component definitions provided by this revenue procedure. The extrapolation methodology described in this Appendix B provides the exclusive extrapolation methodology that is permitted under the method of accounting provided in this revenue procedure for determining the amount of a § 481(a) adjustment.

.02 Scope. This revenue procedure, including this Appendix B, does not apply to property for which a taxpayer does not use a unit of property determination provided in Appendix A to this revenue procedure.