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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 11 
De Minimis Expensing Rule  
Safe Harbor Considerations 
Election requires the inclusion of materials and supplies except for: 
Rotable, temporary and standby emergency spare parts that a taxpayer elects to 
capitalize and depreciate 
Rotable and temporary spare parts for which the optional method has been elected 
Transaction and additional costs (e.g., delivery fees, installation costs) are included if 
identified on the same invoice as the property 
Does not apply to inventory or land 
263A applies to amounts expensed under the de minimis rule 
Requires an annual
, irrevocable tax return election 
May be applied at the “group” level 
May amend for 2012 and 2013 if written policy was in place 
Not intended to prevent a taxpayer from reaching an agreement with the IRS if clear reflection 
of income 
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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 12 
De Minimis Expensing Rule  
Safe Harbor Election 
• Statement must be attached annually to a timely filed (including extensions)           
income tax return 
• Statement must be titled “Section 1.263(a)-1(f) de minimis safe harbor election” and 
contain the following information: 
Taxpayer’s name 
Taxpayer identification number 
Statement that the taxpayer is making the de minimis safe harbor election under 
Section 1.263(a)-1(f) 
• Parent must list the names and tax identification numbers of each group member making 
the election 
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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 13 
De Minimis Expensing Rule  
Industry Concerns 
• Expensing costs as de minimis that should be capitalized and depreciated 
• De minimis policy not in writing 
• De minimis policy not followed for AFS purposes 
• De minimis policy set in excess of $500 or $5,000 maximum  
• Deduct bulk purchases according to item amount, not invoice amount 
• Sec. 263A must still be applied 
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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 14 
Materials and Supplies: 
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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 15 
Materials and Supplies 
Tangible property that is used or consumed in the taxpayer’s operations that is not 
inventory and: 
• Is a component acquired to maintain, repair, or improve a unit of property owned, 
leased or serviced by the taxpayer and that is not acquired as part of any single unit 
of tangible property 
• Consists of fuel, lubricants, water and similar items that are reasonably expected to 
be consumed in 12 months or less 
• Is a unit of property that has an economic useful life of 12 months or less, beginning 
when the property is used or consumed 
• Is a unit of property that has an acquisition or production cost of $200 or less 
• Is identified in published guidance as a material and supply 
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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 16 
Materials and Supplies 
• General rule remains the same: 
Incidental materials and supplies are deductible in the year purchased 
Non-incidental materials and supplies are deductible when used or consumed 
• New provisions:   
New definition for “standby emergency spare parts” 
Election to capitalize and depreciate materials and supplies is permitted only for 
rotable, temporary, or standby emergency spare parts 
Optional Method election permitted for rotable and temporary spare parts 
Deduct any material and supply in the year purchased if de minimis safe harbor 
election is made (excluding amounts under the above two elections) 
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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 17 
Materials and Supplies 
Industry Concerns 
• If de minimis election is made, treat all M&S as de minimis expenses 
• Appropriate treatment where M&S are not deducted where the de minimis safe harbor is 
BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 18 
Acquisition or Production of Property:  
BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 19 
Acquisition or Production of Property 
A taxpayer must capitalize costs incurred to acquire or produce a unit of real or personal 
When subject to the uniform 
capitalization  rules  under 
Code Sec. 263A, a taxpayer is 
required  to  capitalize  direct 
and indirect costs to produce 
acquired for resale. 
Were costs of employee 
compensation or overhead 
incurred to acquire property 
Were inherently facilitative 
amounts incurred to determine 
whether to acquire real property 
Were costs incurred 
prior to the property 
being placed  
in service, such as 
repair or installation 
Was this an 
acquisition cost 
of property? 
Were amounts  
paid to defend or 
protect title to  
real or personal 
Were transaction  
costs incurred to  
facilitate acquisition or 
production of property? 
Do not  
Optional capitalization 
permitted by election, 
not required 
BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 20 
Acquisition or Production of Property 
Inherently Facilitative Amounts 
Examples of inherently facilitative amounts include: 
• Transporting the property 
• Securing an appraisal 
• Negotiating the terms or structure of acquisition and tax advice 
• Application fees, bidding costs 
• Preparing and reviewing documents that effectuate the acquisition 
• Examining and evaluating the title 
• Obtaining regulatory approval and permits 
• Conveying property between parties 
• Finders’ fees or brokers’ commissions 
• Architectural, geological, survey, engineering, environmental, or inspection services 
• Services of a qualified intermediary or other facilitator of a Sec. 1031 exchange 
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