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In oforder advance to payments. change to the method of account ing for advance payments under Reg. 1.451-5, a taxpayer must apply for a change i n method of accounting in accordance with normal rules governing applications fo r changes in accounting methods. e. PREPAIDSee SUBSCRIPTION Section IV. INCOME. below.Section 455 provides tha t, at the election of the taxpayer, prepaid subscription income is included in g ross income in the year the magazine, newspaper, or other periodical is to be de livered. f. PREPAID DUES INCOME. Section 456 provides that, at th e election of certain membership organizations, prepaid dues income is included in gross income in the year services or membership privileges are to be provided . 1. C. Under TREATMENT an accrual OF COSTS method, AND EXPENSE a liability ITEMS.is incurred, and generally is ta ken into account for Federal income tax purposes, in the taxable year in which ( 1) all the events have occurred that establish the fact of the liability, (2) th e amount of the liability can be determined with reasonable accuracy, and (3) ec onomic performance has occurred with respect to the liability. Reg. 1.446-1(c)(1 )(ii). Each requirement is independent, and no deduction is allowed until each has been satisfied. 2. FACT OF THE LIABILITY. A liability must exist on the basis of facts actually known or reasonably knowable as of the close of the year of dedu ction. a. An obligation may constitute a fixed liability even t hough the ultimate payee is not yet determined. United States v. Hughes Properti es, Inc., 476 U.S. 593 (1986); Washington Post Co. v. United States, 405 F2d 127 9 (Ct. Cl. 1969). However, see discussion below with regard to economic perform ance for prizes, awards and b. Ajackpots. liability is fixed if operative facts have occurred that establish the liability, and taxpayer has a reasonable expectation that th e expense will be incurred; the fact that conditions may later arise and elimina te the liability does not preclude accrual and deduction. United States v. Hugh es Properties, Inc., 476c. U.S. If 593 the (1986). existence of the liability is subject to a con tingency or condition precedent, the obligation is not fixed until the condition has occurred or is satisfied. Brown v. Helvering, 291 US 193, 200 (1934); Dixi e Pine Products Co. v. Commissioner, 320 US 516, 519 (1944); Simplified Tax Rec ords, Inc., 41 TC 75 (1963). d. An asserted liability contested by the taxpayer is no t fixed unless the taxpayer meets i.the Section requirements 461(f) requires of 461(f). a contested liability to be paid, either to the claimant or to a trust beyond the control of the taxp ayer, before the liability can be deducted (assuming the deduction is otherwise allowable under 461(h) - see 3.ii. below). See Reg. 1.461-2 for definition of the terms "asserted liability" and "contest" A. as used ASSERTED in 461(f). LIABILITY: An item that would b e deductible under an accrual method, B. except CONTEST: for the Whenfact there that is it a bona is contested. fide dispu te as to the proper evaluation of the law or the facts necessary to determine th e existence or correctness of the iii. amount PAYMENT of an UNDER asserted 461(h). liability. For purposes of econom ic performance under 461(h), Reg. 1.461-4(g)(1)(ii)(A) says payment does not inclu de an amount transferred as a loan, refundable deposit, or contingent payment wi th respect to which the taxpayer may be or may become entitled to receive a refu

nd or credit. A contested liability is not deductible until it meets the economi c performance test under 461(h). A. For certain types of liabilities, paymen t to the person to whom the liability is owed constitutes economic performance u nder 461(h). However, a payment to a trust, escrow account, fund, or any person o ther than the person to whom a liability is owed does not constitute economic pe rformance. The Service believes that the tax treatment of contested liabilities should be addressed in a separate regulations project, and the final regulations reserve treatment of contested amounts paid to a trust or escrow. Therefore, fo r payment liabilities (discussed below) economic performance is currently not sa tisfied as long as the liabilityB. is contested. Economic performance can occur under the rules of 461(f) for contested liabilities that are not payment liabilities; "pay ment" is not required 3. DETERMINATION for economic OFperformance AMOUNT WITHto REASONABLE occur. ACCURACY. The fact th at the exact amount of a liability which has been incurred cannot be determined will not prevent the accrual and deduction of such part that can be computed wit h reasonable accuracy; any difference between such amount and the actual amount determined in a later year is taken into account in the later year. Reg. 1.461-1 (a)(2). 4. ECONOMIC PERFORMANCE - SECTION 461(h) (FINAL REGULATIONS WERE ISSUED UNDER 461(h) EFFECTIVE APRIL 10, 1992). For purposes of determining wheth er an accrual basis taxpayer can treat the amount of any liability as incurred, the all events test is not treated as met any earlier than the taxable year in w hich economic performance occurs with respect to the liability. The term "liabi lity" includes any item allowable as a deduction, cost, or expense for Federal i ncome tax purposes. Section 461(h) applies to exclusions as well as deductions, and any amount otherwise allowable as a capitalized cost, as a cost taken into account in computing cost of goods sold, as a cost allocable to a longterm contra ct, or as any other costa. orEXCEPTIONS. expense. 1.446 If the 1(C)(1)(ii)(B). liability of a taxpayer is subject to 165 (losses), 170 (charitable contributions), 192 (black lung benefit trusts), 1 94A (employer liability trusts), 468 (mining and solid waste disposal reclamation and closing costs), or 468A(a) (certain nuclear decommissioning costs), the liab ility is taken into account as determined under that section and not under 461 or the regulations thereunder. b. GENERAL 1.461-1(a)(2)(iii)(B). RULES. Section 461(h) provides that, except as otherwise provided in regulations, the following general principles determine when economic performance occurs. i. If a liability of a taxpayer arises out of th e providing of services or property to the taxpayer by another person, economic performance generally occurs as such ii. If person the liability provides the of aservices taxpayeror arises property. out of the use of property, economic performance occurs as the taxpayer uses the prope rty. iii. If the liability of the taxpayer requires t he taxpayer to provide property or services to another person, economic performa nce occurs as the taxpayer incurs iv. costs If the to provide liability such of property a taxpayer orrequires services. paym ent to another person and arises under a workers compensation act or out of any tort, economic performance occurs v.as For the certain payments recurring to suchitems, person461(h)(3) are made. provide s an exception to the general rule requiring economic performance to occur befor e an item may be treated as incurred. Under the recurring item exception, an ite m may be treated as incurred in the taxable year before economic performance occ urs. vi. In the case of any other liability of a taxp ayer, economic performance c. SERVICES occurs atOR the PROPERTY time determined PROVIDED TO under THEregulations. TAXPAYER. Genera lly, if the liability of a taxpayer arises out of the providing of services or p roperty to the taxpayer by another person, economic performance occurs as the se rvices or property is provided. i. EXCEPTION 1. If an expense is attributable to a longterm contract with respect to which the taxpayer uses the percentage of co mpletion method under 460, economic performance occurs (A) as the services or pro perty is provided; or, if earlier, (B) as the taxpayer makes payment of the liab ility to the person providing the A.services This orrule property. is generally 1.461-4(d)(2)(ii). effective for yea rs beginning after 1991. 1.461-4(k)(2). B. A taxpayer is granted automatic consent of the Commissioner to change its method of accounting for longterm contracts to conform with the final regulations for taxable years beginning in 1992; or if an amended return is filed by October 7, 1992, for taxable years beginning in 1990 or 1991. See 1.461-4(m)(2). ii. EXCEPTION 2. A taxpayer is permitted to trea t services or property as provided to the taxpayer as the taxpayer makes payment to the person providing the services or property, if the taxpayer can reasonabl

y expect the person to provide the services or property within 31/2 months after the date of payment. 1.461-4(d)(6)(ii). A. This exception does not require the serv ices or property to actually be provided within 3-1/2 months; only reasonable ex pectation. B. This exception is not available for any liability other than one arising out of the providing of services or property to the taxpayer by another person.iii. EXCEPTION 3. If, in connection with the sal e or exchange of a trade or business by a taxpayer, the purchaser expressly assu mes a liability arising out of the trade or business that the taxpayer, but for the economic performance requirement, would have been entitled to incur as of th e date of the sale, economic performance with respect to that liability occurs a s the liability is properly included in the amount realized on the transaction b y the taxpayer. 1.461-4(d)(5)(i). iv. A taxpayer can treat property as provided to the taxpayer when the property is delivered or accepted, or when title to the p roperty passes. The method used is a method of accounting. Therefore, the meth od of determining when property is provided must be used consistently from year to year, and cannot be changed without the consent of the Commissioner. 1.461-4( d)(6)(iii). v. DEFERRED COMPENSATION: Although economic perf ormance may have occurred at year end, compensation expense accrued at year end and paid later than 2-1/2 months after year end to a cash method employee or ind ependent contractor is presumed to be pursuant to a plan to defer compensation, and therefore is not deductible until the year paid. 404(b) and (d); Temp. Reg. 1 .404(b)-1T. d. USE OF PROPERTY BY THE TAXPAYER. Generally, if the l iability of a taxpayer arises out of the use of property by the taxpayer, econom ic performance occurs ratably over the period of time the taxpayer is entitled t o the use of the property. i. EXCEPTION 1. If all or a portion of the liabi lity is determined by reference to the frequency or volume of use of the propert y or the income from the property, economic performance occurs as the taxpayer u ses the property or includes income from the property, subject to review by the District Director. 1.461-4(d)(3)(ii). ii. EXCEPTION 2. The sale of a trade or business exception under 1.461-4(d)(5)(i), e. SERVICES described OR PROPERTY above, PROVIDED alsoBY applies THE TAXPAYER. here. Genera lly, if the liability of a taxpayer requires the taxpayer to provide services or property to another person, economic performance occurs as the taxpayer incurs costs in connection with the satisfaction i. If the of taxpayer the liability. is provided 1.461-4(d)(4). services, propert y, or the use of property in connection with its liability to provide services o r property to another person, costs are incurred under the rules above for servi ces, property, or the use of property provided to the taxpayer, rather than when payment is made. ii. EXCEPTION. The sale of a trade or business e xception under 1.461-4(d)(5)(i), f. BARTER described TRANSACTIONS. above, If also a liability appliesrequires here. the taxp ayer to provide services, property, or the use of property, and arises out of th e use of property by the taxpayer, or out of the provision of services or proper ty to the taxpayer by another person, economic performance occurs to the extent of the lesser of (A) costs incurred by the taxpayer in connection with the liabi lity, or (B) the extent to which the services or property is provided to the tax payer. 1.461-4(d)(4)(ii). i. This rule could cause unexpected results. Se e Tax Accounting Policy Subcommittee of the ATA, "Improved Treatment of Barter T ransactions for Accrual-Method g. LIABILITIES Taxpayers," FOR Tax WHICH Notes, PAYMENT March IS 20, ECONOMIC 1995.PERFORMANCE - REG. 1.461-4(g). i. DEFINITION A. For all OFpurposes PAYMENT.of 461(h), a "payment" o ccurs only if both a cash method payee would be considered to have received inco me and a cash method payor would be considered to have made a payment. Payment does not include the furnishing of a note or other evidence of indebtedness of t he taxpayer, whether or not the evidence is guaranteed by a letter of credit or by any third party. In addition, payment does not include an amount transferred as a loan, refundable deposit, or contingent I. Seepayment. below for special rule for paymen t of taxes that are refundable. II. The final regs. are silent regarding whether the issuance of the taxpayer's own stock constitutes payment. Presumabl y the rule with respect to notesB. will not Economic be applied performance to stock. occurs only when, a nd to the extent that, payment is made to the person to which the liability is o wed. Therefore, economic performance does not occur as a taxpayer makes payment s in connection with such a liability to any other person, including a trust, es crow account, courtadministered fund, or any similar arrangement, unless the pers

on to which the liability is owed would be treated as having actually or constru ctively received the amount of the payment as gross income under the principles of 451 (without regard to exclusions). I. The amount of economic performance th at occurs as payment is made from the other person or fund to the person to whic h the liability is owed may not exceed the amount the taxpayer transferred to th e other person or fund. Reg. 1.461-4(g)(1)(i). II. Special rules relating to the taxati on of amounts transferred to "qualified settlement funds" are in 468B and regulat ions thereunder. C. Payment is deemed to occur when the purc haser of a trade or business expressly assumes a liability of the taxpayer under the provisions of 1.461-4(d)(5)(i), ii. LIABILITIES described above. ARISING UNDER A WORKERS COMPENSA TION ACT OR OUT OF ANY TORT, BREACH OF CONTRACT, OR VIOLATION OF LAW. Reg. 1.4614(g) expands the statutory category of liabilities under a worker's compensation act or out of any tort, to include A. breach This ofpayment contract rule or violation was expanded of law. because o f the nature of the liabilities and the difficulty in applying the statutory rul es to these liabilities. For example, in the case of liabilities arising out of a breach of contract or violation of law, it is often difficult to distinguish among actions based on breach of contract, violation of law, and tort because ma ny such actions are brought on alternative grounds and settled without any objec tive determination of the prevailing B. theory. A liability arising out of a tort, breac h of contract, or violation of law includes a liability arising out of the settl ement of a dispute in which a tort, breach of contract, or violation of law, res pectively, is alleged. iii. REBATES AND REFUNDS. Economic performance occurs as payment is made to the person to which a rebate or refund is owed. Th is rule applies to all rebates, refunds, and payments or transfers in the nature of a rebate or refund, regardless of whether they are characterized as a deduct ion from gross income, an adjustment to gross receipts or total sales, or an adj ustment or addition to cost of goods A. sold. Liabilities for rebates or refunds are d eemed to satisfy the matching requirement under the recurring item exception, di scussed below, which permits them to be taken into account in the taxable year prior to the year in which they are B. paid. iv. AWARDS, SeeReg. PRIZES, Reg.1.461-5(b)(5). 1.461-4(g)(8), AND JACKPOTS.Example If the liabili 2. ty of a taxpayer is to provide an award, prize, jackpot, or other similar paymen t to another person, economic performance occurs as payment is made to the perso n to which the liability is owed. A. Note that this rule negates the Supreme Court decision in United States v. Hughes Properties, Inc., 476 U.S. 593 (1986), with respect to deductibility of a jackpot. However, the Hughes case is still precedent in determining when a liability B. Liabilities is fixed. for awards, prizes and jackp ots are deemed to satisfy the matching requirement under the recurring item exce ption, discussed below, which permits them to be taken into account in the taxab le year prior to the year in which C. they v. INSURANCE, are See paid. Reg. WARRANTY, 1.461-4(g)(8), Reg. 1.461-5(b)(5). AND SERVICE Example CONTRACTS. 4. I f the liability of a taxpayer arises out of the provision to the taxpayer of ins urance, or a warranty or service contract, economic performance occurs as paymen t is made to the person to whichB. A. the liability Definedis Liabilities inowed. Reg. for insurance, 1.461-4(g)(5). warranty, and service contracts are deemed to satisfy the matching requirement under the recu rring item exception, discussed below, which permits them to be taken into accou nt in the taxable year prior to the year in which they are paid. Reg. 1.461-5(b) (5). vi. TAXES. Generally, if the liability of a taxp ayer is to pay a tax, economic performance occurs as the tax is paid to the gove rnmental authority that imposed the A. tax.For this purpose, payment includes payme nts of estimated income tax and payments of tax where the taxpayer subsequently files a claim for credit or refund. B. Liabilities for taxes are deemed to sati sfy the matching requirement under the recurring item exception, discussed below , which permits them to be taken into account in the taxable year prior to the y ear in which they are paid. Reg. C.1.461-5(b)(5). REAL PROPERTY TAXES. If a valid election has been made under 461(c) to accrue real property taxes ratably over the period of time to which they relate ("ratable accrual method"), the taxpayer's accrual for real property taxes is determined under I. Under 461(c). the ratable accrual method, rea l property taxes accrue ratably over the property tax year without regard to the lien date or the payment dates. Reg. 1.461-1(c)(1). a. Section 461(c) says "any real pr operty tax which is related to a definite period of time shall be accrued ratabl y over that period." b. So the period to which the taxes

relate can be designated by the taxing jurisdiction regardless of the assessmen t or lien date. II. Generally, advance consent of the Co mmissioner is required to change to or from the ratable accrual method. 1.461-1( c)(3)(ii) and -1(c)(4). Election can be made without consent for 1st year prope rty taxes are incurred. III. Rev. Proc. 92-28 provides automatic procedures to make or revoke an election under 461(c) for tax years beginning in 1990, 1991, or 1992. Rev. Proc. 94-32 extends these procedures for the first t axable year beginning after 1992, if the taxpayer files a timely return, or amen ds its return for that year by September 15, 1994. For years after 1993, Form 3 115 must be filed to request a change inIV. accounting Under Rev. method. Proc. 92-28, a taxpayer m ay elect the ratable accrual method under 461(c) by attaching a statement to its timely filed original return for the year of change (including extensions) or an amended return for 1990 or 1991, if the amended return is filed on or before Oc tober 6, 1992. V. Under Rev. Proc. 92-28, either a cutoff transition method or a 481(a) adjustment transition is permitted. For years prior to the application of Rev. Proc. 92-28, changes to or from the ratable acc rual method were granted only with a cut-off transition method. The 481 method i s usually better because you get a double deduction, then take the excess into i ncome over a spread period. Rev. Proc. 94-32 extends the procedures under Rev. Proc. 92-28 for 1993, but for years after 1993 the 481 adjustment method might no t be an option. VI. The ratable accrual election apparen tly must apply to all of a taxpayer's real property taxes. Therefore, taxpayers who are subject to multiple taxing jurisdictions must analyze the overall benef it of the election. VII. If a 461(c) election is not in effec t, economic performance occurs as real property taxes are paid, unless the recur ring item exception applies (discussed below). VIII. In Minnesota, taxes assessed on re al property are a perpetual lien on the property for the year in which the prope rty is assessed. Minnesota Statute 272.31 as amended by Minnesota laws 1991, Chap ter 291, Art. 12, 6. Assessments occur on real property on January 2 of the year preceding the year the taxes are due and payable. Thus, for real estate taxes pa yable in 1993, the assessment date is Jan 2, 1992 and the lien runs from Jan 2, 1992. The payment dates are in two equal installments due on May 15 and October 15. Prior to 1993, Minnesota Statute 275.28 Subdiv. 3 provided that property ta xes for both cash and accrual basis taxpayers shall be related to and designated by the year in which they become payable. In 1993, the law was changed for tax es payable in 1993 and later years. The new provision states: "For accrual basi s taxpayers, taxes on real and personal property shall relate to the year in whi ch the lien arose." This change in the Minnesota statutes was made in order tha t the ratable accrual method under 461(c) would benefit Minnesota taxpayers. The IRS has not formally indicated that the change in the Minnesota law would not b e affected by 461(d) (Limitation vii. on Acceleration LIABILITIES NOT of Accrual MENTIONED. of Taxes). If a liability c annot properly be characterized under rules provided in 461 or the regulations or rulings, economic performance occurs as the taxpayer makes payments in satisfac tion of the liability to the person to which the liability is owed. 1.461-1(g)(7 ). viii. EFFECTIVE DATES. The above rules under the final regulations for payment liabilities (other than workers compensation and tort liabilities) generally apply for taxable years beginning after 1991. 1.4614(k)(3). A. The payment requirement applies to all w orkers compensation and tort liabilities that would, under the law in effect bef ore the enactment of section 461(h), be incurred after July 18, 1984. See 461(h) (2)(C) and 1.461-4(k)(1). B. A taxpayer is granted automatic consent of the Commissioner to change its method of accounting for payment liabilities t o conform with the final regulations for taxable years beginning in 1992; or if an amended return is filed by October 7, 1992, for taxable years beginning in 19 90 or 1991. See 1.461-4(m)(2). I. Change is implemented using the "cutoff" method (see below) on the original return (or amended return for 1990 or 19 91) for the year of change and subsequent years using the payment rule for payme nt liabilities that were not accrued in prior years under the taxpayer's prior m ethod. 1.461-4(m)(2). II. Change is implemented using the 481(a ) method (see below) by attaching an election statement to the return. See 1.461

-4(m)(2) and 1.461-7T, Q&A-5. C. No specific guidance is provided for the treatment of most payment liabilities prior I. Anto amended 1992. return can be filed for 19 90 and 1991, but treatment under the final regulations is not mandated for those years. II. The Preamble to the final regulation s simply states that "general principles of economic performance" must be follow ed. III. The IRS indicated in Notice 90-64 t hat it would not apply the payment requirement during the gap period to property tax liabilities. D. Automatic consent for changing accountin g methods to comply with the final regulations has expired for 1992, as of 9/15/ 93. There are no automatic consent procedures in effect for years subsequent to 1992. Therefore, for taxpayers who have not adopted the rules for payment liabi lities, a change must be requested under Rev. Proc. 97-27 (discussed in Section V of this outline). It is not certain that the IRS will grant an option between the cut-off method and the 481ix. method. TRANSITION METHOD OPTIONS. Either a "cut-off " or 481(a) adjustment method is available for the transition procedure. 1.461-1( m)(1) and (2). A. CUT-OFF METHOD. The payment rule does no t apply to a payment liability that is incurred in the year of change or in a la ter year under the new method, to the extent that the liability had previously b een incurred under the taxpayer's B.prior accounting SECTION 481(a) method. METHOD. The final regulat ions apply to all payment liabilities incurred in the year of change or later ye ars under the payment rule, even though a liability may have previously been inc urred under the taxpayer's prior method of I. accounting. A 481 adjustment is required in order to prevent duplicate deductions. II. The 481 adjustment is generally sprea d ratably over three taxable years beginning with the year of change. 1.461-7T, Q&A-9(a). C. The method chosen must apply to an entir e trade or business of a taxpayer. 1.461-7T, Q&A-3(b). The preferable choice in volves comparing the present g. RECURRING value i. cost GENERAL ITEM orEXCEPTION benefit REQUIREMENTS under - 461(h)(3) FOR both USE methods. OF AND THE REG. EXCEPTION 1.461-5. . A liability is treated as incurred A. forThe a taxable all events yeartest, if: other than economic performance, has been met by the end of the taxable year (not necessarily durin g the year); B. Economic performance with respect to the liability occurs on or before the earlier I. of: The date the taxpayer files a timely return (including extensions) for that taxable II. Theyear; 15th or day of the 9th calendar mon th after the close of that taxable C. year;The liability is recurring in nature; an d D. I. The amount of the liability is not MA Either: TERIAL; or II. The accrual of the liability for tha t taxable year results in a better MATCHING of the liability with the income to which it relates than would result from accruing the liability for the taxable y ear in which economic performance ii. occurs. AMENDED RETURNS. A taxpayer may file an amen ded return treating a liability as incurred under the recurring item exception f or a taxable year if economic performance occurs after the original return is fi led, but within 8 1/2 months after A. the close Note of taxthat planning year.opportunities. Reg. 1.461-5(b)(2). Once t he recurring item method is established for a particular item, taxpayer has comp lete discretion over what year the item is deductible by when the income tax ret urn is filed. Maximum flexibility is achieved by filing the return prior to whe n major recurring items are economically performed, but having economic performa nce occur within 8-1/2 months after B. yearTiming end. of tax return filing is not a cha nge of accounting method, but a fact within the method. Query: Would it be a ch ange in method if in some years an amended return is filed for an item, but in o ther years it could be but is not? iii. LIABILITIES THAT ARE RECURRING IN NATURE. A liability expected to be incurred from one taxable year to the next is recurrin g in nature, even though it is not actually incurred each year. Reg. 1.461-5(b)(3 ). iv. MATERIALITY REQUIREMENT. A liability is mate rial if it is material under GAAP, but a liability that is immaterial under GAAP may still be material for purposes of the recurring item exception. Reg. 1.461-5 (b)(4). A. v. MATCHING Proper REQUIREMENT. matching under GAAP is an importa nt factor, but is not dispositive. B. The matching requirement is deemed to be satisfied for the following types of payment liabilities: (1) rebates and refun ds; (2) awards, prizes, and jackpots; (3) insurance, warranty, and service contr acts; and (4) taxes. Reg. 1.461-5(b)(5). This means that treatment of these lia 5(c), th bilities under GAAP is irrelevant; vi.and LIABILITIES it doesn't NOT matter ELIGIBLE. that they Under are 1.461 material.

e recurring item exception does not A. apply Interest; to: workers compensation or tort l iabilities; liabilities for violation of law or breach of contract liabilities; the "other payment liabilities" of B. 1.461 Any 4(g)(7); liability or incurred by a tax shelter, as defined in 461(i) and 1.4481T(b). A "tax shelter" for this purpose is defined the same as for limitation on use of the cash method of accounting under 448 - se e section II.C.2. C. In the case of the "other payment liabil ities" described in section 1.4614(g)(7) (other liabilities not characterized und er 461 or the regulations or rulings for which payment is economic performance) t he Commissioner may provide for the application of the recurring item exception by regulation, revenue procedureA. vii. or revenue TIME The AND ruling. recurring MANNER OF item ADOPTING. exception is a method of accounting that must be consistently applied with respect to a type of item, or for all items, from one taxable year to the next in order to clearly reflect income. B. A taxpayer is permitted to adopt the rec urring item exception as part of its method of accounting for any type of item f or the first taxable year in which C. that type FOR TAXABLE of itemYEARS is incurred. BEGINNING IN 1992, a t axpayer using an accrual method is granted the consent of the Commissioner to ch ange to the recurring item exception method of accounting, or to expand or modif y its use of the recurring item exception I.method. Either the 481(a) adjustment method or the cut-off method, described in Reg. 1.461-7T, may be used. See Reg. 1.461-5(d) (2). However, the method used must be consistent with the transition method use d to implement the payment rule for payment II. liabilities. A change to the 1.461-5(d)(2)(i). recurring item excep tion is indicated by accounting for the item on a timely filed return (including extensions). III. Automatic consent of the Commission er is limited to those items accounted for under the recurring item exception me thod on the timely filed return, unless the taxpayer indicates a wider scope of change by filing the statement provided D. FOR in Q&A TAXABLE 7(b)(2) YEARS of Reg. BEGINNING 1.461IN 7T.1990 OR 1 991, a taxpayer is granted consent of the Commissioner to change to the recurrin g item exception method, or to expand or modify its use of the method, on either a timely filed original return for such year or on an amended return for such y ear filed on or before October 7, E.1992. FOR TAXABLE YEARS BEGINNING AFTER 1992. Changing to or from the recurring item exception method for accrual method taxpa yers requires the consent of the Commissioner, obtained by filing Form 3115 with the IRS National Office. F. CHANGING FROM THE CASH TO AN ACCRUAL MET HOD. Section 5.01 of Rev. Proc. 98-60 provides that taxpayers changing from the cash to an accrual method under Rev. Proc. 98-60 and desiring to adopt the recur ring item exception as part of the change may do so, but only under the provisio ns of Rev. Proc. 98-60. See section VI: Requirements for Changing Accounting Met hods. h. SPECIAL RULES FOR REAL ESTATE DEVELOPERS. See Notice 91-4 (1991-1 CB 315), Rev. Proc. 75-25 (1975-1 CB 720), and Rev. Proc. 92-29 (11 92-17 IRB 12).

Olga's QUESTIONS A. Treatment husband, FOROf CLASS Income Ed, DISCUSSION is Items a custom Under furniture An Accrual maker, Method. and the owner of Furniture by E d, Inc. FBE 1. (FBE). soldFBE a couch is a in calendar 1998, and year, accrued accrual the method income taxpayer. for book and tax purpos es in 1998. In 1999, before the corporate tax return for 1998 was filed, the cu stomer returned the couch because it was not satisfactory, and was given a full refund. 2. FBE Can also FBE exclude runs anthe interior incomedecorating from the couch service. on its Zelda taxis return the company's for 1998?int erior decorator. Zelda's standard billing rate is $50 per hour. Zelda provided 10 hours of service to a client in December of 1998 and 30 hours in January of 1 999, and did not bill the client until 1999 when all services were performed. Ho w much income must the company accrue in 1998 for the services performed by Zeld 3. a? FBE sold a building used in its business. The sales price was $150,000. The purchaser obtained third party financing for $140,000 of the purchase price, and FBE agreed to carry a contract on the $10,000 balance. Payments on the $10, 000 contract to FBE will not begin until the $140,000 mortgage is paid in full i n 15 years. 4. WithWhat respect is FBE's to the amount interior realized decorating in theservice year ofperformed the sale?by Zelda, FBE does not require the payment of interest or penalties on past due accounts. Assu me that FBE has previously adopted the nonaccrual-experience method with respect to its accounts receivable. Further, assume that FBE's total accounts receivabl e for 1998 and the five preceding taxable years is $330,000, and total bad debt experience for 1998 and the five preceding taxable years is $66,000. Accounts re ceivable of $80,000 were earned in 1998, $50,000 of which are still outstanding at the end 1. Of Receivable Accounts 2. 3. 4. 5. a. of the 1998. $50,000 $12,000 $10,000 $15,000 $ total 5,000 8,000 The $50,000 accounts outstanding receivable accountsoutstanding are as follows: at the end of 19 98, how b. much If, must in 1999, FBE accrue the entire as income? amount of account receivable number 3 becomes worthless, c. If, howin much 1999, canFBE FBEcollects deduct as the a entire bad debt? amount of account receivable num ber 1, how 5. Zelda, muchFBE's must interior be included decorator, in income has for contracted 1999? with a client to perform decorating services in a new building being built by the client. FBE was paid i n advance for Zelda's services, which began in November of 1998 and will end, ac cording to the contract, no later than one month after the completion of the new building, which is scheduled for completion in October of 1999. Zelda estimates that she a.performed b. How much Assume the of 1/12 contract the ofpre-payment herspecifies total services must that FBE Zelda's in included 1998. services in income willin end 1998? no later than December 31, 1999. FBE includes the entire pre-payment in income for finan cial statement purposes in 1998. How much of the pre-payment must FBE included in income 6. FBE inaccrues 1998? income when furniture is shipped for purposes of its financi al reports, and accrues income when furniture is delivered and accepted for tax purposes. In 1998, the company received an advance payment of $5,000 for an orde r of custom furniture to be manufactured for a total price of $15,000. The furni ture was shipped in December of 1998, but is was not delivered to and accepted b y the customer a. How much untilof January the $15,000 of 1999. contract price must be included by FBE in 199 8, and how b. How muchmuch is included of the $15,000 in 1999? must be included in 1998 if income is accrued for both c.book How much and tax of the purposes $15,000 when must furniture be included is accepted? in 1998 if the goods were no t shipped 7. FBE until accrues January income of when 1999?furniture is shipped for purposes of its financi al reports and for tax purposes. FBE accounts for advance payments under 1.451-5( b)(1)(ii). In 1992, FBE enters into a contract for the sale of custom furniture with a total contract price of $10,000. Ed estimates that his total inventoriabl e costs and expenditures under the contract will be $5,000. FBE receives the fo llowing The 1992 1993 1994 1995 1996 1997 $6,000 0 1,000 advance furniture payments is shipped with respect in 1998. to the FBEcontract: does not have furniture in closing inventory that will satisfy the order until 1994. What is the first year FBE mu st include in gross income payments on the contract? (Read Reg. 1.451-5(c) very B. Treatment carefully.) FBE (a calendar Of year Costsaccrual And Expense method Items. taxpayer) has not elected to use the recurri ng item FBE 1. exception sells hide-a-beds under the economic under aperformance three-year warranty rules. that obligates the com pany to make any reasonable repairs to each hide-a-bed it sells. During 1998, Ed sold ten hide-a-beds. Ed estimates that the average cost for repairing each hid e-a-bed during the warranty period will be $200. Ed would like to deduct in 1998 the estimated a. What b. Do you repair ifsee FBEa costs contracted problem of $2,000 with with this? for Bob's itsBed 1998 Repair, sales.a cash basis taxpayer, to service the beds. Bob serviced one bed in 1998, and FBE paid Bob $200 for the work inc. June Assume of 1999. that FBE Whencontracted is the $200 with liability Bob's Bed deductible Repair to byservice FBE? the beds, and paid Bob $200 in December of 1998 for servicing one bed, with the understan ding the bed would be repaired by the end of February of 1999. When is the liabi lity deductible d. Assume bythat Ed? FBE contracted with Bob's Bed Repair to service the beds, and paid Bob $200 in December of 1998 for servicing one bed, with the understan ding the bed would be repaired by the end of February of 1999. Bob got the repai

rs done e. in What June if of Bob's 1999. Bed When repair is the serviced liability onedeductible bed in 1998 byand Ed?billed FBE for $200, but FBE considers the repair work defective. FBE contests the liability. T o provide for the contingency, FBE establishes a separate bank account in 1998 i n its own name and transfers the $200 contested liability to the bank account un til the f. contest Assume isthe settled. same facts Can as FBEin deduct e. above, the expense except that in 1998? the $200 is transfe rred to an irrevocable trust in 1998 pursuant to a written agreement among the t rustee, FBE and Bob's Bed Repair that the money shall be held until the contest is settled and then disbursed in accordance with the settlement. Can FBE deduct the expense 2. In November in 1998?of 1998 FBE contracted with a Minneapolis accounting firm to furnish its entire office by the end of 1999. This is not a long-term contract under 460. In 1998 Ed paid a machinery company $20,000 to lease, for one year beg inning on January 1, 1999, extra machinery for the contract. Also in 1998, Ed bo ught materials for the contract at a cost of $30,000. The materials were provide d to Ed FBE 3. in 1999. purchased In what some year wood are atthese a discount costs by incurred payingby $10,000 FBE? for it in advanc e. Payment was made in October 1998, and the wood is to be delivered in June of 1999. b. a. If When FBE does sold economic its furniture performance making occur business with in respect November to the of 1998, wood? includ ing the right to the wood, when does economic performance occur with respect to the wood? 4. FBE entered into a five-year lease with Copiers From Heaven, Inc. for th e use of a copy machine on July 1, 1998. The lease obligates FBE to pay Copiers a base rental payment of $6,000 per year at the beginning of each lease year and an additional charge of 5 cents per copy 30 days after the end of each lease ye ar. The machine is used to make 50,000 copies during the first lease year: 20,00 0 copies in 1998 and 30,000 copies from January 1, 1999, to July 1, 1999. FBE pa id the $6,000 base rental payment to Copiers on July 1, 1998, and the $2,500 var iable use 5. a. b. FBE payment How What entered much ifon FBE can into July paid FBE a30, barter deduct the 1999. base transaction for rental leasefee payments inin 1998 1999? for withthe itstaxable attorney, year who 1998? is a calendar year accrual basis taxpayer. FBE provided the attorney with office fu rniture valued at $5,000, in exchange for $5,000 of legal services from the atto rney. FBE incurred $7,000 in costs with respect to the office furniture provided to the a. attorney. To what extent has economic performance occurred with respect to the propertyb. provided Assume that by FBE? FBE transferred the furniture in 1998. The attorney agree d to provide $5,000 of services to FBE in exchange for the furniture, but had no t yet done 1) so atWhen the must closeFBE of report 1998. the amount realized with respect to the tra nsfer of2) furniture? When does economic performance occur with respect to the propert y transferred 3) byAssuming FBE? the attorney received the furniture in 1998 without res triction or substantial risk of forfeiture, how much income must the attorney re port in 4) 1998? What is the attorney's basis in the furniture received in 1998, assumingIn 6. noaddition costs are toincurred its own products, by the attorney FBE sells to provide furniture services manufactured in 1998? by GYP CO. GYPCO does not guarantee its products. FBE purchases a three-year insurance policy which insures FBE against any claims due to defects in the GYPCO furnitur e. FBE pays the insurance company the entire premium of $15,000 in January, 1998 . a. When does economic performance occur with respect to the insurance po licy? FBE 7. b. When is sued is the by a insurance customerpayment who is injured deductible? when one of FBE's chairs breaks when the customer tries to sit in it. FBE settles the lawsuit by agreeing to pu rchase an annuity contract that will pay the injured party $5,000 per year for 2 5 years. In December of 1998, FBE purchases the annuity for $49,000 and retains ownership of the annuity (it is not constructively received by the customer when purchased). a. When does economic performance occur with respect to FBE's liability to the customer? b. What would be the tax effects to FBE if it later transferred ownershi p of thec. annuity Assumecontract Ed sellsto his the furniture injured business customer?when the FMV of the annuity is $45,000. When does economic performance occur with respect to the annuity payme 8. nts? FBE owns an apartment building as an investment, but Ed has not managed the building well, and costs have exceeded its cash flow. In 1998, the building was subject to a non-recourse mortgage in the amount of $500,000. FBE accrued $2 0,000 of interest and $30,000 of real estate taxes on the property for book purp oses in 1998, but was in default on the mortgage and payment of the interest and taxes. FBE refinanced the loan with the same lender on more favorable terms for $550,000 in 1999, and the lender credited FBE for the accrued interest, and pai d the property taxes of $30,000. (One issue here is found in Reg. 1.461-4(g)(1)(i ).) Assume for b. a. When questions is the 9 $30,000 $20,000 and 10 that of accrued FBE hasproperty interest elected taxes deductible to usedeductible the recurring by FBE? by FBE? item exc eption rule (under the economic performance rules) with respect to rebates and r

9. efunds and FBEreal offers property a fulltaxes. refund to any purchaser not satisfied with an item of FBE's furniture. In 1996, FBE purchased a case of faulty glue, and constructed and sold twenty chairs manufactured with the glue before FBE discovered that it would not hold a joint. In 1997, each of the twenty chairs fell apart, and each of the purchasers of the chairs demanded a refund of their $100 purchase price. FBE mailed refund checks totaling $1,000 on September 13, 1998, and the remaini ng $1,000 a.is How refunded are theon refund October payments 15, 1998. treated if FBE timely files its 1997 tax return by b.the Howextended are the refund due date payments of September treated 15, if1998? FBE timely files its 1997 retu rn by March 10. Real15, property 1998? taxes for FBE's factory are assessed and become a lien on December 1, but are not payable until March 1 of the following year. On December 10, 1996, FBE contested $500 of the $2,000 asserted real property tax that was assessed and became a lien on December 1, 1996. On March 1, 1997, FBE paid the e ntire $2,000 to the county. FBE has adopted the recurring item exception describ ed in Reg. 1.4615 as a method of accounting for taxes. In 1998, the contest was se ttled and FBE received a refund of $100. In what amounts and in what years is th e property C. The Recurring tax liability Item Exception deductible? And The Ratable Accrual Method For Real Property 1. Taxes. Olga's Beauty Salon, Inc. is a calendar year accrual method S corporatio n. For real property taxes, the lien date on Olga's shop is January 1, 1998. Th e property tax year is calendar 1998, and tax payment due dates are June 1999 an d October 1999. Olga has the following options with respect to her real property tax deduction: (1) request permission to change to the ratable accrual method f or real property taxes under 461(c); (2) request permission to change to the recu rring item exception to the economic performance rules under 461(h); or (3) do ne ither. Under the above facts, which method would provide for the earliest deduct ion of the 2. Assume realinstead property that taxes? the lien date is December 31, 1998, the property tax year is calendar 1999, and the tax payments are due in June 1999 and October 19 99. Which method would provide for the earliest deduction of the real property t 3. axes? Assume the same facts as in 2 above, but the lien date is January 1, 199 9 rather than December 31, 1998. Which method would provide for the earliest ded uction of 4. Assume the real the same property facts taxes? as in 2 above, but Olga's Beauty Salon is classifi ed as a tax shelter under 461(i)(3). Which method would provide for the earliest ./ S L & Section PAGE Copyright j deduction k ! 1 III !h# i# of 2007, ' the )*Gary * real 778 W. property ACCRUAL 89 Carter P:Q:R: METHODS taxes? g: : : :HCLCMCOCPCfCGGHIJJ J

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@0 @0

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