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BDO USA, LLP, a Delaware limited liability partnership, is 
the U.S. member of BDO International Limited, a UK 
company limited by guarantee, and forms part of the 
international BDO network of independent member firms. 
Final IRC §263(a) Tangible Property Regulations 
Technical Update 
Nathan Clark, CPA 
Senior Director, Fixed Asset Advisory Services 
Marla Miller, CPA 
Senior Director, Fixed Asset Advisory Services 
November 14, 2013 
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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 2 
With You Today 
Nathan Clark, CPA 
Senior Director 
Fixed Asset 
Advisory Services 
BDO USA, LLP 
1001 Morehead Square Drive 
Suite 300 
Charlotte, NC 28203  
Direct: (704) 887-4205 
Fax: (704) 887-4290 
nclark@bdo.com
@ NathanPClark 
Marla Miller, CPA 
Senior Director 
Fixed Asset 
Advisory Services 
BDO USA, LLP 
1700 Market Street 
29th Floor 
Philadelphia, PA 419103 
Direct: (215) 636-5520 
Fax: (215) 636-5501 
mmiller@bdo.com
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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 3 
Table of Contents 
“The temporary regulations will affect all taxpayers that 
acquire, produce, or improve tangible property.” 
Estimated Number of Respondents: 4,000,000 taxpayers 
Estimated Total Annual Reporting Burden: 1,100,000 hours  
Introduction 
De Minimis Expensing Rule 
Materials and Supplies 
Acquisition or Production of New Property 
Unit of Property 
Capitalization Standards 
Dispositions 
Other Considerations 
Election and Method Changes 
Significant Differences in Final and Proposed Regulations 
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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 4 
Introduction 
Legislative History 
On September 13, 2013, the IRS and Treasury Department released final 
regulations that affect the treatment of materials and supplies, capitalization of 
amounts paid to acquire or produce tangible property, and the capitalization and 
deduction of expenditures relating to repair or improvement of tangible property. 
The IRS also released proposed disposition regulations.  These regulations will have 
implications on most taxpayers regardless of industry.  
Below is the recent history of these regulations 
• Proposed regulations issued August 18, 2006 
• Re-proposed regulations issued March 7, 2008 
• Temporary and proposed regulations issued December 23, 2011 
• Final and new proposed regulations issued September 13, 2013 
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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 5 
Introduction 
Transition Rules 
• Revenue Procedures with accounting method transition guidance expected to be released 
before year end, possibly in October  
• Anticipate simplified procedures for change of accounting methods 
• Mandatory application of final regulations in 2014 
• Transition years 2012 and 2013: 
Option to adopt to apply final regulations retroactively to 2012 and/or 2013 
Apply temporary regulations to 2012 and/or 2013 
Apply existing law to 2012 and 2013 
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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 6 
Final Tangible Property Regulations 
Significant Changes 
The following are significant changes between the temporary and final regulations: 
• De Minimis Rule: $5,000 per item book-conformity safe harbor 
• Materials and Supplies: Definition increased amount to $200 
• Routine maintenance safe harbor: Extended application to real property (with ten 
year testing period) 
• Small business relief for yearly improvements: $10,000 test 
• Annual election to follow book capitalization policy 
• Disposition rules significantly modified 
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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 7 
Tangible Property Regulations: 
Determining Deductibility Overview 
Is an expenditure 
deductible? 
Does Routine 
Maintenance apply? 
Cannot include to 
Improvements. 
YES 
NO 
NO 
Does De Minimis Safe 
Harbor apply? 
Does Small Taxpayer 
Safe Harbor apply? 
Deductible 
Expenditure 
YES 
YES 
NO 
Is this improvement 
to property? 
NO 
YES 
Capitalize 
Expenditure 
BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 8 
De Minimis Expensing Rule:  
§1.263(a)-1(f) 
BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 9 
De Minimis Expensing Rule  
Safe Harbor 
• Ceiling in 2011 temporary regulations replaced with a safe harbor  
• Required to have a written policy at the beginning of the taxable year expensing amounts 
paid for: 
Property costing less than a specified dollar amount, or  
Property with a useful life of 12 months or less 
• Expense in applicable financial statement (AFS) in accordance with the written policy  
• Amount paid for the property does not exceed $5,000 per invoice (or per item, if 
substantiated on the invoice) 
• If no AFS, then replace the $5,000 amount with $500 per invoice/item  
New! 
BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 10 
Applicable Financial Statements 
Taxpayer’s applicable financial statements are defined as: 
• Financial Statement required to be filed with the SEC 
• Certified audited financial statement accompanied by the report of an independent 
CPA (or foreign equivalent) 
• Certified audited financial statement (other than a tax return) required to be 
provided to the federal or state government or any federal or state agency 
• Reviewed financial statements do not qualify as applicable financial statements 
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