Uniform Capitalization Rules: Method Change Rules and Special Topics (Portfolio 577)

Stephanie_Jones

Stephanie Jones

Global Tax Director

GE Healthcare

stockdale_thomas_2015

Thomas Stockdale

Director, WNTS

Grant Thornton, LLP

turgeon-christine-2015

Christine Turgeon

Partner, WNTS

PricewaterhouseCoopers LLP

At a glance

I. UCR Accounting Method Change Rules
II. Provisions Affecting Specific Industries; International Operations

Abstract

Bloomberg Tax Portfolio, Uniform Capitalization Rules: Method Change Rules and Special Topics, analyzes accounting method changes involving the uniform capitalization (“UNICAP”) rules and the application of the UNICAP rules in various specific industries, such as farming, publication, and natural resources and in the international context.

Specifically, this Portfolio discusses the capitalization and inclusion in inventory costs of certain expenses as required under §263A.

In addition, the Worksheets include certain relevant information, such as method change documents and checklists and a Bibliography is provided to aid in researching a particular matter.

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