| OLD line(s): 40
<xsd:attribute name="referenceDocumentName" type="StringType" fixed="OverallMethodOfAccountingAttachment TradeOrBusinessStatement LegalBasisForChangeStatement ApplicantsReasonForProposedChangeStatement ParentCorporationInformationStatement ChangeInOverallMethodOfAccountingStatement ChangeInOverallMethodBreakdownStatement ChangeToCashMethodStatement ChangeToIPICMethodStatement IRS970 LongTermContractsStatement MfrGoodsSoldOrDistributedStatement ApplicantsContractsStatement DescriptionOfInventoryGoodsBeingChangedStatement DescriptionOfInventoryGoodsNotBeingChangedStatement ChangeFromLIFOToNonLIFOMethodStatement ChangeInValuingInventoriesAdditionalInformationStatement UnableToFurnishCopyOfForm970Statement AllocationAndCapitalizationMethodsStatement MthdOfCostAllocationCostsNotFullyUnderSect263Aor460Stmt RequestToDeferAdvancePaymentUnderRegSect14515Stmt LIFOInventoryOtherThanCostStatement ManufacturingProposedPoolStatement PresentAndProposedLIFOMethodsStatment PresentMethodDifferenceExplanationStatement ProposedChangeInPoolingInventoriesStatement ProposedChangeNotForLIFOInventoryStatement ProposedChangeNotForLIFOPoolsStatement ProposedNaturalBusinessUnitStatement WholesaleOrRetailGoodsProposedNumOfPoolsStatement BinaryAttachment DeferralMethodAdvancePayments"/> | NEW line(s): 40
<xsd:attribute name="referenceDocumentName" type="StringType" fixed="OverallMethodOfAccountingAttachment TradeOrBusinessStatement LegalBasisForChangeStatement ApplicantsReasonForProposedChangeStatement ParentCorporationInformationStatement ChangeInOverallMethodOfAccountingStatement ChangeInOverallMethodBreakdownStatement ChangeToCashMethodStatement ChangeToIPICMethodStatement IRS970 LongTermContractsStatement MfrGoodsSoldOrDistributedStatement ApplicantsContractsStatement DescriptionOfInventoryGoodsBeingChangedStatement DescriptionOfInventoryGoodsNotBeingChangedStatement ChangeFromLIFOToNonLIFOMethodStatement ChangeInValuingInventoriesAdditionalInformationStatement UnableToFurnishCopyOfForm970Statement AllocationAndCapitalizationMethodsStatement MthdOfCostAllocationCostsNotFullyUnderSect263Aor460Stmt RequestToDeferAdvancePaymentUnderRegSect14515Stmt LIFOInventoryOtherThanCostStatement ManufacturingProposedPoolStatement PresentAndProposedLIFOMethodsStatment PresentMethodDifferenceExplanationStatement ProposedChangeInPoolingInventoriesStatement ProposedChangeNotForLIFOInventoryStatement ProposedChangeNotForLIFOPoolsStatement ProposedNaturalBusinessUnitStatement WholesaleOrRetailGoodsProposedNumOfPoolsStatement BinaryAttachment DeferralMethodAdvancePayments GeneralDependencySmall"/> |
| OLD line(s): 90
<xsd:element name="EIN" type="EINType"> | NEW line(s): 90
<xsd:element name="EIN" type="EINType" maxOccurs="unbounded"> |
| OLD line(s): 446,447
<!-- Do Any Of The Scope Limitations Described In Section 4.02 Rev Proc 2008-52 Cause Automatic Consent To Be Unavailable For The Applicants Requested Change? --> <xsd:element name="ScopeLmtAutoCnsntUnAvlblInd" minOccurs="0"> | NEW line(s): 446,447
<!-- Do Any Of The Eligibility Rules Restrict The Applicant From Filing The Requested Change Using The Automatic Consent Procedures (See Instructions)? --> <xsd:element name="RulesRstrAutoChangeProcInd" minOccurs="0"> |
| OLD line(s): 450
<Description>Do any of the scope limitations described in section 4.02 rev proc 2008-52 cause automatic consent to be unavailable for the applicants requested change?</Description> | NEW line(s): 450
<Description>Do any of the eligibility rules restrict the applicant from filing the requested change using the automatic consent procedures (see instructions)?</Description> |
| OLD line(s): 463
| NEW line(s): 464,473
<!-- Has The Filer Provided All The Information And Statements Required. --> <xsd:element name="AllInformationProvidedInd" type="BooleanType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Has the filer provided all the information and statements required.</Description> <LineNumber>Part I Line 3</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> |
| OLD line(s): 471
<LineNumber>Part II Line 3</LineNumber> | NEW line(s): 481
<LineNumber>Part II Line 4</LineNumber> |
| OLD line(s): 476,477
<!-- Is Any Federal Returns Under Examination? --> <xsd:element name="AnyFederalReturnsUnderExamInd" type="BooleanType" minOccurs="0"> | NEW line(s): 486,487
<!-- Is The Applicant Requesting To Change To The Principal Method In The Tax Year Of Change Under Section 1.381(c)(4)-1(d)(1) Or 1.381(c)(5)-1(d)(1)? --> <xsd:element name="RequestChgUndSect1381Ind" type="BooleanType" minOccurs="0"> |
| OLD line(s): 480,481
<Description>Is any federal returns under examination?</Description> <LineNumber>Part II Line 4a</LineNumber> | NEW line(s): 490,491
<Description>Is the applicant requesting to change to the principal method in the tax year of change under section 1.381(c)(4)-1(d)(1) or 1.381(c)(5)-1(d)(1)?</Description> <LineNumber>Part II Line 5</LineNumber> |
| OLD line(s): 486,492
<!-- Any Federal Returns Under Examination Repeating Group --> <xsd:element name="ReturnsUnderExaminationInfo" minOccurs="0" maxOccurs="unbounded"> <xsd:complexType> <xsd:sequence> <!-- Examination Period Beginning Date --> <xsd:element name="ExaminationPeriodBeginDt" type="DateType" minOccurs="0"> | NEW line(s): 496,497
<!-- Preparer Other Than Filer Name --> <xsd:element name="PreparerOtherThanFilerNm" type="PersonNameType" minOccurs="0"> |
| OLD line(s): 495,496
<Description>Examination period beginning date</Description> <LineNumber>Part II Line 4a</LineNumber> | NEW line(s): 500
<Description>Preparer other than filer name</Description> |
| OLD line(s): 501,502
<!-- Examination Period Ending Date --> <xsd:element name="ExaminationPeriodEndDt" type="DateType" minOccurs="0"> | NEW line(s): 505,509
<!-- Choice between the following: Preparer Firm Name or Preparer Person Name --> <xsd:choice minOccurs="0"> <!-- Preparer Firm Name --> <xsd:element name="PreparerFirmName" type="BusinessNameType"> |
| OLD line(s): 505,506
<Description>Examination period ending date</Description> <LineNumber>Part II Line 4a</LineNumber> | NEW line(s): 512
<Description>Preparer firm name</Description> |
| OLD line(s): 511,512
</xsd:sequence> </xsd:complexType> | NEW line(s): 517,523
<!-- Preparer Person Name --> <xsd:element name="PreparerPersonNm" type="PersonNameType"> <xsd:annotation> <xsd:documentation> <Description>Preparer person name</Description> </xsd:documentation> </xsd:annotation> |
| OLD line(s): 515,516
<!-- Is Method of Change an Issue Under Consideration or Placed in Suspense? --> <xsd:element name="MethodOfChangeIssueSuspInd" type="BooleanType" minOccurs="0"> | NEW line(s): 526,529
</xsd:choice> <!-- Is Any Federal Returns Under Examination? --> <xsd:element name="AnyFederalReturnsUnderExamInd" type="BooleanType" minOccurs="0"> |
| OLD line(s): 519,520
<Description>Is method of change an issue under consideration or placed in suspense?</Description> <LineNumber>Part II Line 4b</LineNumber> | NEW line(s): 532,533
<Description>Is any federal returns under examination?</Description> <LineNumber>Part II Line 6a</LineNumber> |
| OLD line(s): 525,526
<!-- Method of Change Issue Under Consideration or Placed in Suspense Repeating Group --> <xsd:element name="ConsiderationOrSuspenseInfo" minOccurs="0" maxOccurs="unbounded"> | NEW line(s): 538,539
<!-- Any Federal Returns Under Examination Repeating Group --> <xsd:element name="ReturnsUnderExaminationInfo" minOccurs="0" maxOccurs="unbounded"> |
| OLD line(s): 530,531
<!-- Consideration or Suspense Beginning Date --> <xsd:element name="ConsiderationOrSuspenseStartDt" type="DateType" minOccurs="0"> | NEW line(s): 543,544
<!-- Examination Period Beginning Date --> <xsd:element name="ExaminationPeriodBeginDt" type="DateType" minOccurs="0"> |
| OLD line(s): 534,535
<Description>Consideration or suspense beginning date</Description> <LineNumber>Part II Line 4b</LineNumber> | NEW line(s): 547,548
<Description>Examination period beginning date</Description> <LineNumber>Part II Line 6a</LineNumber> |
| OLD line(s): 540,541
<!-- Consideration or suspense ending date --> <xsd:element name="ConsiderationOrSuspenseEndDt" type="DateType" minOccurs="0"> | NEW line(s): 553,554
<!-- Examination Period Ending Date --> <xsd:element name="ExaminationPeriodEndDt" type="DateType" minOccurs="0"> |
| OLD line(s): 544,545
<Description>Consideration or suspense ending date</Description> <LineNumber>Part II Line 4b</LineNumber> | NEW line(s): 557,558
<Description>Examination period ending date</Description> <LineNumber>Part II Line 6a</LineNumber> |
| OLD line(s): 554,555
<!-- Name of Individual Preparing Application if Other Than Filer/Applicant --> <xsd:element name="PreparerOtherThanFilerNm" type="PersonNameType" minOccurs="0"> | NEW line(s): 567,568
<!-- Is Method of Change An Issue Under Consideration? --> <xsd:element name="AcctMthdChgUndConsiderationInd" type="BooleanType" minOccurs="0"> |
| OLD line(s): 558
<Description>Name of individual preparing application if other than filer/applicant</Description> | NEW line(s): 571,572
<Description>Is method of change an issue under consideration?</Description> <LineNumber>Part II Line 6b</LineNumber> |
| OLD line(s): 563,564
<!-- Name of Firm Preparing Application if Other Than Filer/Applicant --> <xsd:choice minOccurs="0"> | NEW line(s): 577,580
<!-- Method of Change Issue Under Consideration Repeating Group --> <xsd:element name="AcctMthdChgUndConsiderationGrp" minOccurs="0" maxOccurs="unbounded"> <xsd:complexType> <xsd:sequence> |
| OLD line(s): 566,567
<!-- Business Name --> <xsd:element name="PreparerFirmName" type="BusinessNameType"> | NEW line(s): 582,583
<!-- Consideration Beginning Date --> <xsd:element name="ConsiderationStartDt" type="DateType" minOccurs="0"> |
| OLD line(s): 570
<Description>Name of firm preparing application if other than filer/applicant</Description> | NEW line(s): 586,587
<Description>Consideration beginning date</Description> <LineNumber>Part II Line 6b</LineNumber> |
| OLD line(s): 575,576
<!-- Person Name --> <xsd:element name="PreparerPersonNm" type="PersonNameType"> | NEW line(s): 592,593
<!-- Consideration Ending Date --> <xsd:element name="ConsiderationEndDt" type="DateType" minOccurs="0"> |
| OLD line(s): 579
<Description>Name of firm preparing application if other than filer/applicant</Description> | NEW line(s): 596,597
<Description>Consideration ending date</Description> <LineNumber>Part II Line 6b</LineNumber> |
| OLD line(s): 584,593
</xsd:choice> <!-- Is Method of Accounting an Issue Pending for Any Tax Year Under Examination? --> <xsd:element name="MethodOfAccountingtIssuePenInd" type="BooleanType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Is method of accounting an issue pending for any tax year under examination?</Description> <LineNumber>Part II Line 4c</LineNumber> </xsd:documentation> </xsd:annotation> | NEW line(s): 602,603
</xsd:sequence> </xsd:complexType> |
| OLD line(s): 596,602
<!-- Method of Accounting Issue Pending for Any Tax Year Under Examination Repeating Group --> <xsd:element name="IssuePendingExaminationInfo" minOccurs="0" maxOccurs="unbounded"> <xsd:complexType> <xsd:sequence> <!-- Issue Pending Examination Beginning Date --> <xsd:element name="IssuePendingExaminationStartDt" type="DateType" minOccurs="0"> | NEW line(s): 606,607
<!-- Name and Phone Numbers of Examining Agents and Tax Year(s) --> <xsd:element name="ExaminingAgentContactInfo" type="ContactAndTaxYearInfoType" minOccurs="0" maxOccurs="unbounded"> |
| OLD line(s): 605,606
<Description>Issue pending examination beginning date</Description> <LineNumber>Part II Line 4c</LineNumber> | NEW line(s): 610,611
<Description>Name and phone numbers of examining agents and tax year(s)</Description> <LineNumber>Part II Line 6c</LineNumber> |
| OLD line(s): 611,612
<!-- Issue Pending Examination Ending Date --> <xsd:element name="IssuePendingExaminationEndDt" type="DateType" minOccurs="0"> | NEW line(s): 616,617
<!-- Has a Copy of This Form 3115 Been Provided to The Examining Agent? --> <xsd:element name="CopyProvidedToExaminingAgtInd" type="BooleanType" minOccurs="0"> |
| OLD line(s): 615,616
<Description>Issue pending examination ending date</Description> <LineNumber>Part II Line 4c</LineNumber> | NEW line(s): 620,621
<Description>Has a copy of this Form 3115 been provided to the examining agent?</Description> <LineNumber>Part II Line 6d</LineNumber> |
| OLD line(s): 621,626
</xsd:sequence> </xsd:complexType> </xsd:element> <!-- Does Request Require Consent of Operating Division Director? --> <xsd:element name="RequestRequireConsentInd" minOccurs="0"> | NEW line(s): 626,627
<!-- Does Audit Protection Apply to the Applicant's Requested Change in Method of Accounting? --> <xsd:element name="AuditProtectionApplyYesInd" minOccurs="0"> |
| OLD line(s): 629,630
<Description>Does request require consent of operating division director?</Description> <LineNumber>Part II Line 4d</LineNumber> | NEW line(s): 630,631
<Description>Does audit protection apply to the applicant's requested change in method of accounting?</Description> <LineNumber>Part II Line 7a</LineNumber> |
| OLD line(s): 635
<xsd:extension base="BooleanType"> | NEW line(s): 636
<xsd:extension base="CheckboxType"> |
| OLD line(s): 637
<xsd:attribute name="referenceDocumentName" type="StringType" fixed="OperatingDivisionDirectorStatement"/> | NEW line(s): 638
<xsd:attribute name="referenceDocumentName" type="StringType" fixed="ApplicantReceivedAuditProtectionForRequestedChangeStatement"/> |
| OLD line(s): 643,644
<!-- Is Request Filed Under 90-Day or 120-Day Window Period? --> <xsd:element name="ReqFiledUnderWindowPeriodInd" minOccurs="0"> | NEW line(s): 644,645
<!-- Does Audit Protection Apply to the Applicant's Requested Change in Method of Accounting? --> <xsd:element name="AuditProtectionApplyNoInd" minOccurs="0"> |
| OLD line(s): 647,648
<Description>Is request filed under 90-day or 120-day window period?</Description> <LineNumber>Part II Line 4e</LineNumber> | NEW line(s): 648,649
<Description>Does audit protection apply to the applicant's requested change in method of accounting?</Description> <LineNumber>Part II Line 7a</LineNumber> |
| OLD line(s): 653
<xsd:extension base="BooleanType"> | NEW line(s): 654
<xsd:extension base="CheckboxType"> |
| OLD line(s): 655
<xsd:attribute name="referenceDocumentName" type="StringType" fixed="CertificationUnderSec603RevProc20029Statement"/> | NEW line(s): 656
<xsd:attribute name="referenceDocumentName" type="StringType" fixed="ApplcntNotRcvAudProtectionStmt"/> |
| OLD line(s): 661,665
<!-- If yes to line 4e, Check Applicable Window Period --> <xsd:choice minOccurs="0"> <!-- 90-Day --> <xsd:element name="NinetyDaysPeriodInd" type="CheckboxType"> | NEW line(s): 662,663
<!-- Not Under Exam --> <xsd:element name="NotUnderExamInd" type="CheckboxType" minOccurs="0"> |
| OLD line(s): 668,669
<Description>90-day</Description> <LineNumber>Part II Line 4e</LineNumber> | NEW line(s): 666,667
<Description>Not under Exam</Description> <LineNumber>Part II Line 7b</LineNumber> |
| OLD line(s): 674,675
<!-- 120-Day --> <xsd:element name="OneHundredTwentyDaysPeriodInd" type="CheckboxType"> | NEW line(s): 672,673
<!-- 3-Month Window --> <xsd:element name="ThreeMonthWindowInd" type="CheckboxType" minOccurs="0"> |
| OLD line(s): 678,679
<Description>120-day</Description> <LineNumber>Part II Line 4e</LineNumber> | NEW line(s): 676,677
<Description>3-month window</Description> <LineNumber>Part II Line 7b</LineNumber> |
| OLD line(s): 684,687
</xsd:choice> <!-- 120-Day Window Ending Date of Examination --> <xsd:element name="ExaminationEndDt" type="DateType" minOccurs="0"> | NEW line(s): 682,683
<!-- 120 day --> <xsd:element name="OneHundredTwentyDaysPeriodInd" type="CheckboxType" minOccurs="0"> |
| OLD line(s): 690,691
<Description>120-day window ending date of examination</Description> <LineNumber>Part II Line 4e</LineNumber> | NEW line(s): 686,687
<Description>120 day</Description> <LineNumber>Part II Line 7b</LineNumber> |
| OLD line(s): 696,697
<!-- Name and Phone Numbers of Examining Agents and Tax Year(s) --> <xsd:element name="CntctInfoOfExaminingAgentsTxt" type="ContactAndTaxYearInfoType" minOccurs="0" maxOccurs="unbounded"> | NEW line(s): 692,693
<!-- Date Examination Ended --> <xsd:element name="ExaminationEndDt" type="DateType" minOccurs="0"> |
| OLD line(s): 700,701
<Description>Name and phone numbers of examining agents and tax year(s)</Description> <LineNumber>Part II Line 4f</LineNumber> | NEW line(s): 696,697
<Description>Date examination ended</Description> <LineNumber>Part II Line 7b</LineNumber> |
| OLD line(s): 706,707
<!-- Has a copy of this Form 3115 been provided to the examining agent identified on line 4f? --> <xsd:element name="CopyProvidedToExaminingAgtInd" type="BooleanType" minOccurs="0"> | NEW line(s): 702,703
<!-- Method Not Before Director --> <xsd:element name="MethodNotBeforeDirectorInd" type="CheckboxType" minOccurs="0"> |
| OLD line(s): 710,711
<Description>Has a copy of this Form 3115 been provided to the examining agent identified on line 4f?</Description> <LineNumber>Part II Line 4g</LineNumber> | NEW line(s): 706,707
<Description>Method not before director</Description> <LineNumber>Part II Line 7b</LineNumber> |
| OLD line(s): 716,717
<!-- Is Applicant a Number Before an Appeals Office and/or Federal Court? --> <xsd:element name="ApplicantNumBeforeAppealsInd" type="BooleanType" minOccurs="0"> | NEW line(s): 712,713
<!-- Negative Adjustment --> <xsd:element name="NegativeAdjustmentInd" type="CheckboxType" minOccurs="0"> |
| OLD line(s): 720,721
<Description>Is applicant a number before an appeals office and/or Federal Court?</Description> <LineNumber>Part II Line 5a</LineNumber> | NEW line(s): 716,717
<Description>Negative adjustment</Description> <LineNumber>Part II Line 7b</LineNumber> |
| OLD line(s): 726,727
<!-- If yes to line 5a, Check Applicable Box: Appeals officer and/or Counsel for the Government --> <xsd:element name="AppealsOfficerInd" type="CheckboxType" minOccurs="0"> | NEW line(s): 722,723
<!-- CAP: --> <xsd:element name="CAPInd" type="CheckboxType" minOccurs="0"> |
| OLD line(s): 730,731
<Description>Appeals officer</Description> <LineNumber>Part II Line 5a</LineNumber> | NEW line(s): 726,727
<Description>CAP:</Description> <LineNumber>Part II Line 7b</LineNumber> |
| OLD line(s): 736,737
<!-- If yes to line 5a, Check Applicable Box: Appeals officer and/or Counsel for the Government --> <xsd:element name="CounselForTheGovernmentInd" type="CheckboxType" minOccurs="0"> | NEW line(s): 732,733
<!-- Date Member Joined Group --> <xsd:element name="MemberJoinedGroupDt" type="DateType" minOccurs="0"> |
| OLD line(s): 740,741
<Description>counsel for the government</Description> <LineNumber>Part II Line 5a</LineNumber> | NEW line(s): 736,737
<Description>Date member joined group</Description> <LineNumber>Part II Line 7b</LineNumber> |
| OLD line(s): 746,747
<!-- Government Council Contact Info --> <xsd:element name="GovernmentCouncilCntctInfoTxt" type="ContactAndTaxYearInfoType" minOccurs="0" maxOccurs="unbounded"> | NEW line(s): 742,743
<!-- Audit Protection at End of Exam --> <xsd:element name="AuditProtectionExamInd" type="CheckboxType" minOccurs="0"> |
| OLD line(s): 750,751
<Description>Enter the name and telephone number of the council for the government</Description> <LineNumber>Part II Line 5a</LineNumber> | NEW line(s): 746,747
<Description>Audit protection at end of exam</Description> <LineNumber>Part II Line 7b</LineNumber> |
| OLD line(s): 756,757
<!-- Has a Copy of this Form 3115 been Provided to the Appeals Officer and/or Counsel for the Government Identified on Line 5a? --> <xsd:element name="CopyProvidedToGovtCnslInd" type="BooleanType" minOccurs="0"> | NEW line(s): 752,753
<!-- Other --> <xsd:element name="OtherInd" type="CheckboxType" minOccurs="0"> |
| OLD line(s): 760,761
<Description>Has a copy of this Form 3115 been provided to the Appeals officer and/or counsel for the government identified on line 5a?</Description> <LineNumber>Part II Line 5b</LineNumber> | NEW line(s): 756,757
<Description>Other</Description> <LineNumber>Part II Line 7b</LineNumber> |
| OLD line(s): 766,767
<!-- Is the Method of Accounting the Applicant is Requesting to Change an Issue Under Consideration by the Federal Court? --> <xsd:element name="AcctMthdUnderCnsdrByFedCrtInd" minOccurs="0"> | NEW line(s): 762,763
<!-- Is Applicant Before an Appeals Office And/Or Federal Court? --> <xsd:element name="FedReturnBeforeAppealsInd" type="BooleanType" minOccurs="0"> |
| OLD line(s): 770,771
<Description>Is the method of accounting the applicant is requesting to change an issue under consideration by the Federal court?</Description> <LineNumber>Part II Line 5c</LineNumber> | NEW line(s): 766,767
<Description>Is applicant before an appeals office and/or Federal Court?</Description> <LineNumber>Part II Line 8a</LineNumber> |
| OLD line(s): 774,781
<xsd:complexType> <xsd:simpleContent> <xsd:extension base="BooleanType"> <xsd:attribute name="referenceDocumentId" type="IdListType"/> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="AppealsFederalCourtExplanationStatement"/> </xsd:extension> </xsd:simpleContent> </xsd:complexType> | NEW line(s): 769
|
| OLD line(s): 784,785
<!-- If Partnership or S Corporation, Accounting Method Under Examination Before an Appeals Office or Federal Court? --> <xsd:element name="PrtshpSCorpAcctMthdUndExamInd" type="BooleanType" minOccurs="0"> | NEW line(s): 772,773
<!-- Is The Method of Accounting the Applicant is Requesting to Change an Issue Under Consideration by Appeals And/Or The Federal court? --> <xsd:element name="AcctMthdUnderCnsdrByFedCrtInd" minOccurs="0"> |
| OLD line(s): 788,789
<Description>If, for federal income tax purposes, the applicant is an entity (including a limited liability company) treated as a partnership, S corporation, or a foreign corporation, is it requesting a change from a method of accounting that is an issue under consideration in an examination, before Appeals, or before a Federal court, with respect to a Federal income tax return of a partner, member, or shareholder of that entity? If Yes, the applicant is not eligible to make the change.</Description> <LineNumber>Part II Line 7</LineNumber> | NEW line(s): 776,777
<Description>Is the method of accounting the applicant is requesting to change an issue under consideration by Appeals and/or the Federal court?</Description> <LineNumber>Part II Line 8b</LineNumber> |
| OLD line(s): 792,801
</xsd:element> <!-- Does The Applicable Revenue Procedure (Advance Consent or Automatic Consent) State That The Applicant Will Not Receive Audit Protection For The Requested Change (See Instructions)? --> <xsd:element name="RevProcedureAuditProtectionInd" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Does the applicable revenue procedure (advance consent or automatic consent) state that the applicant will not receive audit protection for the requested change (see instructions)?</Description> <LineNumber>Part II Line 8a</LineNumber> </xsd:documentation> </xsd:annotation> | NEW line(s): 779
|
| OLD line(s): 806
<xsd:attribute name="referenceDocumentName" type="StringType" fixed="ApplcntNotRcvAudProtectionStmt"/> | NEW line(s): 784
<xsd:attribute name="referenceDocumentName" type="StringType" fixed="AppealsFederalCourtExplanationStatement"/> |
| OLD line(s): 812,813
<!-- Has Change in Accounting Method Been Made in Past 5 Years? --> <xsd:element name="ChgInAcctMthdMadeInPast5YrsInd" minOccurs="0"> | NEW line(s): 790,791
<!-- Check Applicable Box: Appeals Officer And/Or Counsel For The Government --> <xsd:element name="AppealsOfficerInd" type="CheckboxType" minOccurs="0"> |
| OLD line(s): 816,817
<Description>Has the applicant, its predecessor, or a related party requested or made (either an automatic change procedure or a procedure requiring advance consent) a change in method of accounting within the past 5 years?</Description> <LineNumber>Part II Line 9a</LineNumber> | NEW line(s): 794,795
<Description>Check Applicable Box: Appeals officer and/or Counsel for the Government</Description> <LineNumber>Part II Line 8c</LineNumber> |
| OLD line(s): 820,827
<xsd:complexType> <xsd:simpleContent> <xsd:extension base="BooleanType"> <xsd:attribute name="referenceDocumentId" type="IdListType"/> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="AppWithdrwNotPerfDndCnsntStmt ChangeInAccountingMethodOrPeriodForPast5YearsStatement"/> </xsd:extension> </xsd:simpleContent> </xsd:complexType> | NEW line(s): 797
|
| OLD line(s): 830,831
<!-- Any Pending Private Letter Ruling, Technical Advice, or Accounting Method or Period Change? --> <xsd:element name="PnReqPrvtLtrRlngTamAcctChgInd" minOccurs="0"> | NEW line(s): 800,801
<!-- Check Applicable Box: Appeals Officer and/or Counsel For The Government --> <xsd:element name="CounselForTheGovernmentInd" type="CheckboxType" minOccurs="0"> |
| OLD line(s): 834,835
<Description>Does the applicant, its predecessor, or a related party currently have pending any request for a private letter ruling, a request for change in accounting method or accounting period, or a request for technical advice?</Description> <LineNumber>Part II Line 10a</LineNumber> | NEW line(s): 804,805
<Description>Check Applicable Box: Appeals officer and/or Counsel for the Government</Description> <LineNumber>Part II Line 8c</LineNumber> |
| OLD line(s): 838,845
<xsd:complexType> <xsd:simpleContent> <xsd:extension base="BooleanType"> <xsd:attribute name="referenceDocumentId" type="IdListType"/> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="PrivateLetterRulingChgInAcctMthdTechAdviceReqStatement"/> </xsd:extension> </xsd:simpleContent> </xsd:complexType> | NEW line(s): 807
|
| OLD line(s): 848,849
<!-- Requesting Change to Overall Accounting? --> <xsd:element name="RequestingChgToOverallAcctInd" type="BooleanType" minOccurs="0"> | NEW line(s): 810,811
<!-- Enter the Name and Telephone Number of the Appeal Officer or Counsel for the Government. --> <xsd:element name="AOOrGovtCounselCntctInfo" type="ContactAndTaxYearInfoType" minOccurs="0" maxOccurs="unbounded"> |
| OLD line(s): 852,853
<Description>Is the applicant requesting to change its overall method of accounting?</Description> <LineNumber>Part II Line 11</LineNumber> | NEW line(s): 814,815
<Description>Enter the name and telephone number of the appeal officer or counsel for the government.</Description> <LineNumber>Part II Line 8c</LineNumber> |
| OLD line(s): 858,867
<!-- Present Method --> <xsd:element name="PresentMethod" minOccurs="0"> <xsd:complexType> <xsd:sequence> <!-- Choice between Cash, Accrual, or Hybrid --> <xsd:choice minOccurs="0"> <!-- Cash --> <xsd:element name="CashInd" type="CheckboxType"> | NEW line(s): 820,821
<!-- Has a Copy of This Form 3115 Been Provided to the Appeals Officer and/or Counsel for the Government? --> <xsd:element name="AOOrGovtCounselProvCopyInd" type="BooleanType" minOccurs="0"> |
| OLD line(s): 870,871
<Description>Cash</Description> <LineNumber>Part II Line 11</LineNumber> | NEW line(s): 824,825
<Description>Has a copy of this Form 3115 been provided to the Appeals officer and/or counsel for the government?</Description> <LineNumber>Part II Line 8d</LineNumber> |
| OLD line(s): 876,877
<!-- Accrual --> <xsd:element name="AccrualInd" type="CheckboxType"> | NEW line(s): 830,831
<!-- If for Federal Income Tax Purposes Partnership or S Corporation, Accounting Method Under Examination Before an Appeals Office or Federal Court? --> <xsd:element name="PrtshpSCorpAcctMthdUndExamInd" type="BooleanType" minOccurs="0"> |
| OLD line(s): 880,881
<Description>Accrual</Description> <LineNumber>Part II Line 11</LineNumber> | NEW line(s): 834,835
<Description>If for federal income tax purposes, the applicant is either an entity (including a limited liability company) treated as a partnership or an S corporation, is it requesting a change from a method of accounting that is an issue under consideration in an examination, before Appeals, or before a federal court, with respect to a federal income tax return of a partner, member, or shareholder of that entity?</Description> <LineNumber>Part II Line 10</LineNumber> |
| OLD line(s): 886,887
<!-- Hybrid --> <xsd:element name="HybridInd"> | NEW line(s): 840,841
<!-- Has Change in Accounting Method Been Made in Past 5 Years? --> <xsd:element name="ChgInAcctMthdMadeInPast5YrsInd" minOccurs="0"> |
| OLD line(s): 890,891
<Description>Hybrid (attach description)</Description> <LineNumber>Part II Line 11</LineNumber> | NEW line(s): 844,845
<Description>Has the applicant, its predecessor, or a related party requested or made (either an automatic change procedure or non-automatic change) a change in method of accounting within the past 5 years?</Description> <LineNumber>Part II Line 11a</LineNumber> |
| OLD line(s): 896
<xsd:extension base="CheckboxType"> | NEW line(s): 850
<xsd:extension base="BooleanType"> |
| OLD line(s): 898
<xsd:attribute name="referenceDocumentName" type="StringType" fixed="PresentHybridMethodOfAccountingAttachment"/> | NEW line(s): 852
<xsd:attribute name="referenceDocumentName" type="StringType" fixed="AppWithdrwNotPerfDndCnsntStmt ChangeInAccountingMethodOrPeriodForPast5YearsStatement"/> |
| OLD line(s): 904,919
</xsd:choice> </xsd:sequence> </xsd:complexType> </xsd:element> <!-- Proposed Method --> <xsd:element name="ProposedMethod" minOccurs="0"> <xsd:complexType> <xsd:sequence> <!-- Choice between Cash, Accrual, or Hybrid --> <xsd:choice minOccurs="0"> <!-- Cash --> <xsd:element name="CashInd" type="CheckboxType"> | NEW line(s): 858,859
<!-- Any Pending Private Letter Ruling, Technical Advice, or Accounting Method or Period Change? --> <xsd:element name="PnReqPrvtLtrRlngTamAcctChgInd" minOccurs="0"> |
| OLD line(s): 922,923
<Description>Cash</Description> <LineNumber>Part II Line 11</LineNumber> | NEW line(s): 862,863
<Description>Does the applicant, its predecessor, or a related party currently have pending any request for a private letter ruling, a request for change in accounting method or accounting period, or a request for technical advice?</Description> <LineNumber>Part II Line 12</LineNumber> |
| OLD line(s): 926,945
</xsd:element> <!-- Accrual --> <xsd:element name="AccrualInd" type="CheckboxType"> <xsd:annotation> <xsd:documentation> <Description>Accrual</Description> <LineNumber>Part II Line 11</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Hybrid --> <xsd:element name="HybridInd"> <xsd:annotation> <xsd:documentation> <Description>Hybrid (attach description)</Description> <LineNumber>Part II Line 11</LineNumber> </xsd:documentation> </xsd:annotation> | NEW line(s): 865
|
| OLD line(s): 948
<xsd:extension base="CheckboxType"> | NEW line(s): 868
<xsd:extension base="BooleanType"> |
| OLD line(s): 950
<xsd:attribute name="referenceDocumentName" type="StringType" fixed="ProposedHybridMethodOfAccountingAttachment"/> | NEW line(s): 870
<xsd:attribute name="referenceDocumentName" type="StringType" fixed="PrivateLetterRulingChgInAcctMthdTechAdviceReqStatement"/> |
| OLD line(s): 956,959
</xsd:choice> </xsd:sequence> </xsd:complexType> | NEW line(s): 876,883
<!-- Requesting Change to Overall Accounting? --> <xsd:element name="RequestingChgToOverallAcctInd" type="BooleanType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Is the applicant requesting to change its overall method of accounting?</Description> <LineNumber>Part II Line 13</LineNumber> </xsd:documentation> </xsd:annotation> |
| OLD line(s): 967
<LineNumber>Part II Line 14</LineNumber> | NEW line(s): 891
<LineNumber>Part II Line 17</LineNumber> |
| OLD line(s): 980,997
<!-- Did or will Applicant Engage in Reorganization, Merger, or Liquidation During Tax Year Under Sec 381(a)? --> <xsd:element name="ApplcntReorganizationEngageInd" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Did or will applicant engage in reorganization,merger, or liquidation during tax year under Sec 381(a)?</Description> <LineNumber>Part II Line 15a</LineNumber> </xsd:documentation> </xsd:annotation> <xsd:complexType> <xsd:simpleContent> <xsd:extension base="BooleanType"> <xsd:attribute name="referenceDocumentId" type="IdListType"/> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="ReorganizationOrMergerDuringTaxYearOfChangeStatement"/> </xsd:extension> </xsd:simpleContent> </xsd:complexType> </xsd:element> | NEW line(s): 903
|
| OLD line(s): 1003
<LineNumber>Part II Line 16</LineNumber> | NEW line(s): 909
<LineNumber>Part II Line 18</LineNumber> |
| OLD line(s): 1008,1009
<!-- Gross Receipts for 3 Years Preceding the Year of Change (repeats for each member of group, if applicable) --> <xsd:element name="GrossReceipts3YrsPreceding" type="GrossReceipts3YrsPrecedingType" minOccurs="0" maxOccurs="unbounded"> | NEW line(s): 914,915
<!-- Gross Receipts for 4 Years Preceding the Year of Change (repeats for each member of group, if applicable) --> <xsd:element name="GrossReceipts4YrsPreceding" type="GrossReceipts4YrsPrecedingType" minOccurs="0" maxOccurs="unbounded"> |
| OLD line(s): 1012,1013
<Description>Gross receipts for the 3 tax years preceding the year of change</Description> <LineNumber>Part II Line 17</LineNumber> | NEW line(s): 918,919
<Description>Gross receipts for the 4 tax years preceding the year of change</Description> <LineNumber>Part II Line 19a and 19b</LineNumber> |
| OLD line(s): 1018
<!-- ===== Part III - Information For Advance Consent Request ===== --> | NEW line(s): 924
<!-- ===== Part III - Information For Non-Automatic Change Request ===== --> |
| OLD line(s): 1025
<LineNumber>Part III Line 18</LineNumber> | NEW line(s): 931
<LineNumber>Part III Line 20</LineNumber> |
| OLD line(s): 1032
<xsd:attribute name="referenceDocumentName" type="StringType" fixed="AdvanceConsentRequestProceduresStatement"/> | NEW line(s): 938
<xsd:attribute name="referenceDocumentName" type="StringType" fixed="NonAutomaticChangeRequestProceduresStatement"/> |
| OLD line(s): 1043
<LineNumber>Part III Line 22</LineNumber> | NEW line(s): 949
<LineNumber>Part III Line 23</LineNumber> |
| OLD line(s): 1061
<LineNumber>Part III Line 23b</LineNumber> | NEW line(s): 967
<LineNumber>Part III Line 24b</LineNumber> |
| OLD line(s): 1076,1077
<!-- Does Change Require Use of Cut-Off Method? --> <xsd:element name="ChangeRqrUseCutOffMthdInd" type="BooleanType" minOccurs="0"> | NEW line(s): 982,983
<!-- Does Published Guidance Require the Applicant to Implement the Requested Change in Method of Accounting on a Cut-Off Basis? --> <xsd:element name="RequireUseCutOffBasisYesInd" minOccurs="0"> |
| OLD line(s): 1080,1081
<Description>Does change require use of cut-off method?</Description> <LineNumber>Part IV Line 24</LineNumber> | NEW line(s): 986,987
<Description>Does published guidance require the applicant to implement the requested change in method of accounting on a cut-off basis?</Description> <LineNumber>Part IV Line 25</LineNumber> |
| OLD line(s): 1083
| NEW line(s): 990,997
<xsd:complexType> <xsd:simpleContent> <xsd:extension base="CheckboxType"> <xsd:attribute name="referenceDocumentId" type="IdListType"/> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="RequireUseCutOffBasisStatement"/> </xsd:extension> </xsd:simpleContent> </xsd:complexType> |
| OLD line(s): 1085
| NEW line(s): 1000,1009
<!-- Does Published Guidance Require the Applicant to Implement the Requested Change in Method of Accounting on a Cut-Off Basis? --> <xsd:element name="RequireUseCutOffBasisNoInd" type="CheckboxType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Does published guidance require the applicant to implement the requested change in method of accounting on a cut-off basis?</Description> <LineNumber>Part IV Line 25</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> |
| OLD line(s): 1091
<LineNumber>Part IV Line 25</LineNumber> | NEW line(s): 1015
<LineNumber>Part IV Line 26</LineNumber> |
| OLD line(s): 1116,1117
<Description>If the section 481(a) adjustment is less than $25,000 (positive or negative), does the applicant elect to take the entire amount of the adjustment into account in the year of change?</Description> <LineNumber>Part IV Line 26</LineNumber> | NEW line(s): 1040,1041
<Description>Is the applicant making an election to take the entire amount of the adjustment into account in the tax year of change?</Description> <LineNumber>Part IV Line 27</LineNumber> |
| OLD line(s): 1121
| NEW line(s): 1046,1065
<!-- $50,000 De Minimus Election --> <xsd:element name="DeMinimisElection50KInd" type="CheckboxType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>$50,000 de minimus election</Description> <LineNumber>Part IV Line 27</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Eligible Acquisition Transaction Election --> <xsd:element name="EligibleAcquisTransElectInd" type="CheckboxType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Eligible acquisition transaction election</Description> <LineNumber>Part IV Line 27</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> |
| OLD line(s): 1127
<LineNumber>Part IV Line 27</LineNumber> | NEW line(s): 1071
<LineNumber>Part IV Line 28</LineNumber> |
| OLD line(s): 1152,1153
<!-- Type for repeating group element 'GrossReceipts3YrsPreceding' in Part II --> <xsd:complexType name="GrossReceipts3YrsPrecedingType"> | NEW line(s): 1096,1097
<!-- Type for repeating group element 'GrossReceipts4YrsPreceding' in Part II --> <xsd:complexType name="GrossReceipts4YrsPrecedingType"> |
| OLD line(s): 1175
<xsd:element name="GrossReceiptsFoSecondPrecYrAmt" type="USAmountType" minOccurs="0"> | NEW line(s): 1119
<xsd:element name="GrossReceiptsFor2ndPrecYrAmt" type="USAmountType" minOccurs="0"> |
| OLD line(s): 1209
| NEW line(s): 1154,1171
<!-- Gross Receipts for 4th Preceding Year --> <xsd:element name="GrossReceiptsFor4thPrecYrAmt" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Gross Receipts for 4th Preceding Year</Description> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- End Date for 4th Preceding Year --> <xsd:element name="FourthPrecedingYearEndDt" type="YearMonthType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>End Date for 4th Preceding Year</Description> </xsd:documentation> </xsd:annotation> </xsd:element> |
| OLD line(s): 1225
| NEW line(s): 1188,1292
<!-- Present Method --> <xsd:element name="PresentMethod" minOccurs="0"> <xsd:complexType> <xsd:sequence> <!-- Choice between Cash, Accrual, or Hybrid --> <xsd:choice minOccurs="0"> <!-- Cash --> <xsd:element name="CashInd" type="CheckboxType"> <xsd:annotation> <xsd:documentation> <Description>Cash</Description> <LineNumber>Schedule A Part I Line 1</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Accrual --> <xsd:element name="AccrualInd" type="CheckboxType"> <xsd:annotation> <xsd:documentation> <Description>Accrual</Description> <LineNumber>Schedule A Part I Line 1</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Hybrid --> <xsd:element name="HybridInd"> <xsd:annotation> <xsd:documentation> <Description>Hybrid (attach description)</Description> <LineNumber>Schedule A Part I Line 1</LineNumber> </xsd:documentation> </xsd:annotation> <xsd:complexType> <xsd:simpleContent> <xsd:extension base="CheckboxType"> <xsd:attribute name="referenceDocumentId" type="IdListType"/> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="PresentHybridMethodOfAccountingAttachment"/> </xsd:extension> </xsd:simpleContent> </xsd:complexType> </xsd:element> </xsd:choice> </xsd:sequence> </xsd:complexType> </xsd:element> <!-- Proposed Method --> <xsd:element name="ProposedMethod" minOccurs="0"> <xsd:complexType> <xsd:sequence> <!-- Choice between Cash, Accrual, or Hybrid --> <xsd:choice minOccurs="0"> <!-- Cash --> <xsd:element name="CashInd" type="CheckboxType"> <xsd:annotation> <xsd:documentation> <Description>Cash</Description> <LineNumber>Schedule A Part I Line 1</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Accrual --> <xsd:element name="AccrualInd" type="CheckboxType"> <xsd:annotation> <xsd:documentation> <Description>Accrual</Description> <LineNumber>Schedule A Part I Line 1</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Hybrid --> <xsd:element name="HybridInd"> <xsd:annotation> <xsd:documentation> <Description>Hybrid (attach description)</Description> <LineNumber>Schedule A Part I Line 1</LineNumber> </xsd:documentation> </xsd:annotation> <xsd:complexType> <xsd:simpleContent> <xsd:extension base="CheckboxType"> <xsd:attribute name="referenceDocumentId" type="IdListType"/> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="ProposedHybridMethodOfAccountingAttachment"/> </xsd:extension> </xsd:simpleContent> </xsd:complexType> </xsd:element> </xsd:choice> </xsd:sequence> </xsd:complexType> </xsd:element> |
| OLD line(s): 1234
<LineNumber>Schedule A Part I Line 1a</LineNumber> | NEW line(s): 1301
<LineNumber>Schedule A Part I Line 2a</LineNumber> |
| OLD line(s): 1244
<LineNumber>Schedule A Part I Line 1a</LineNumber> | NEW line(s): 1311
<LineNumber>Schedule A Part I Line 2a</LineNumber> |
| OLD line(s): 1264
<LineNumber>Schedule A Part I Line 1b</LineNumber> | NEW line(s): 1331
<LineNumber>Schedule A Part I Line 2b</LineNumber> |
| OLD line(s): 1282
<LineNumber>Schedule A Part I Line 1b</LineNumber> | NEW line(s): 1349
<LineNumber>Schedule A Part I Line 2b</LineNumber> |
| OLD line(s): 1302
<LineNumber>Schedule A Part I Line 1c</LineNumber> | NEW line(s): 1369
<LineNumber>Schedule A Part I Line 2c</LineNumber> |
| OLD line(s): 1312
<LineNumber>Schedule A Part I Line 1c</LineNumber> | NEW line(s): 1379
<LineNumber>Schedule A Part I Line 2c</LineNumber> |
| OLD line(s): 1332
<LineNumber>Schedule A Part I Line 1d</LineNumber> | NEW line(s): 1399
<LineNumber>Schedule A Part I Line 2d</LineNumber> |
| OLD line(s): 1342
<LineNumber>Schedule A Part I Line 1d</LineNumber> | NEW line(s): 1409
<LineNumber>Schedule A Part I Line 2d</LineNumber> |
| OLD line(s): 1362
<LineNumber>Schedule A Part I Line 1e</LineNumber> | NEW line(s): 1429
<LineNumber>Schedule A Part I Line 2e</LineNumber> |
| OLD line(s): 1372
<LineNumber>Schedule A Part I Line 1e</LineNumber> | NEW line(s): 1439
<LineNumber>Schedule A Part I Line 2e</LineNumber> |
| OLD line(s): 1392
<LineNumber>Schedule A Part I Line 1f</LineNumber> | NEW line(s): 1459
<LineNumber>Schedule A Part I Line 2f</LineNumber> |
| OLD line(s): 1402
<LineNumber>Schedule A Part I Line 1f</LineNumber> | NEW line(s): 1469
<LineNumber>Schedule A Part I Line 2f</LineNumber> |
| OLD line(s): 1422
<LineNumber>Schedule A Part I Line 1g</LineNumber> | NEW line(s): 1489
<LineNumber>Schedule A Part I Line 2g</LineNumber> |
| OLD line(s): 1440
<LineNumber>Schedule A Part I Line 1g</LineNumber> | NEW line(s): 1507
<LineNumber>Schedule A Part I Line 2g</LineNumber> |
| OLD line(s): 1460
<LineNumber>Schedule A Part I Line 1h</LineNumber> | NEW line(s): 1527
<LineNumber>Schedule A Part I Line 2h</LineNumber> |
| OLD line(s): 1470
<LineNumber>Schedule A Part I Line 1h</LineNumber> | NEW line(s): 1537
<LineNumber>Schedule A Part I Line 2h</LineNumber> |
| OLD line(s): 1487
<LineNumber>Schedule A Part I Line 2</LineNumber> | NEW line(s): 1554
<LineNumber>Schedule A Part I Line 3</LineNumber> |
| OLD line(s): 1491
| NEW line(s): 1559,1576
<!-- Is the Applicant Making a Change to the Overall Cash Method Under Rev. Proc. 2002-28 (DCN "33")? --> <xsd:element name="DCN33Ind"> <xsd:annotation> <xsd:documentation> <Description>Is the applicant making a change to the overall cash method under Rev. Proc. 2002-28 (DCN "33")?</Description> <LineNumber>Schedule A Part I Line 5</LineNumber> </xsd:documentation> </xsd:annotation> <xsd:complexType> <xsd:simpleContent> <xsd:extension base="BooleanType"> <xsd:attribute name="referenceDocumentId" type="IdListType"/> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="NAICSCodeStatement"/> </xsd:extension> </xsd:simpleContent> </xsd:complexType> </xsd:element> |
| OLD line(s): 1545
| NEW line(s): 1631,1640
<!-- Will the applicant use the cost-to-cost method or the simplified cost-to-cost method? --> <xsd:element name="CmplnFctrCstCstSmplfdMthdInd" type="BooleanType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Will the applicant use the cost-to-cost method or the simplified cost-to-cost method?</Description> <LineNumber>Schedule D Part I Line 2d</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> |
| OLD line(s): 1551
<LineNumber>Schedule D Part I Line 2d</LineNumber> | NEW line(s): 1646
<LineNumber>Schedule D Part I Line 2e</LineNumber> |
| OLD line(s): 1582,1583
<!-- Will Applicant Use Cost-To Cost Method in Reg sec.1.460-4(b)? --> <xsd:element name="ApplcntUseCostToCostMethodInd" type="BooleanType" minOccurs="0"> | NEW line(s): 1677,1678
<!-- Does the applicant enter into cost-plus long-term contracts? --> <xsd:element name="EnterCostPlusLTCntrctInd" type="BooleanType" minOccurs="0"> |
| OLD line(s): 1586
<Description>Will applicant use cost-to cost method in Reg sec.1.460-4(b)?</Description> | NEW line(s): 1681
<Description>Does the applicant enter into cost-plus long-term contracts?</Description> |
| OLD line(s): 1592,1593
<!-- If Line 4a is "No" , Is Applicant Electing Simplified Cost-To-Cost Method in Reg sec.1.460-5(c)? --> <xsd:element name="SelOfSmplfdCostToCostMethodInd" type="BooleanType" minOccurs="0"> | NEW line(s): 1687,1688
<!-- Does the applicant enter into Federal long-term contracts? --> <xsd:element name="EnterFederalLTCntrctInd" type="BooleanType" minOccurs="0"> |
| OLD line(s): 1596
<Description>If line 4a is "No" , Is applicant electing simplified cost-to-cost method in Reg sec.1.460-5(c)?</Description> | NEW line(s): 1691
<Description>Does the applicant enter into Federal long-term contracts?</Description> |