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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 51 
Overview of Proposed Regulations 
• Regulations issued in proposed form 
• Comments must be received by November 12, 2013 
• May be relied upon for the 2012 and 2013 tax years 
• IRS and Treasury Department intend to publish final regulations in 2013 – the final 
regulations are expected to apply to tax years beginning on or after January 1, 2014 
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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 52 
A disposition of property occurs when the asset’s ownership is transferred or when 
the asset is permanently withdrawn from use either in the taxpayer’s trade or 
business or in the production of income. 
A disposition occurs when an asset is: 
Sold or exchanged; 
Physically abandoned; 
Destruction (including casualty);  
Transferred to a supplies, scrap, or similar account;  
Involuntary conversion; or  
Disposition of a portion of an asset as a result of a casualty event, like-kind  exchange, 
involuntary conversion, sale of a portion or an asset, or a “partial disposition” election 
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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 53 
Partial Disposition Election 
• Taxpayers may elect
to treat a partial disposition of an asset as a disposition 
• Taxpayer claims a loss upon the disposition of a structural component (or a portion 
thereof) of a building without identifying the component as an asset before the 
disposition event 
• The election is made on a timely filed return “including extensions” in the taxable year 
in which the disposition occurs 
• Partial disposition rule is mandatory in certain cases (casualty event, like-kind               
exchange, involuntary conversions) 
• Proposed regulations provide simplified method for determining adjusted basis of 
disposition, including discounted replacement cost, replacement cost of partial 
disposition as a percentage of replacement cost, cost segregations.  There no longer is a 
consistency requirement 
• Amend return or method change for 2012 and 2013 
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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 54 
General Asset Account (“GAA”) 
• Under the GAA, no loss on disposition recognized until all assets in the GAA have been 
• Definition for qualifying disposition more restrictive – limited to partial or complete 
disposition by casualty, charitable contribution, termination or sales of business, and 
certain non-recognition transactions 
• Use of GAA returns to prior law  
• Do NOT make a GAA election if goal is to claim losses on partial replacements, including 
building structural components 
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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 55 
Other Considerations 
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BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 56 
Other Considerations 
ASC 740 
Regulations are new law, record effects as of the enactment date: September 13, 2013 
Is the company required or choosing to file a method change with a section 481(a) adjustment? If so, 
consider if there is a: 
Material deferred reclassification? When? 
Change to the scheduling of depreciation? 
Change to a valuation allowance 
Are there new book/tax differences to record in the 2014 provision, 2012 or 2013 if adopting early 
Repair and maintenance 
Excess de minimis expenses 
Are there new uncertain tax positions that need to be recorded? 
Prior repair and maintenance study not in conformity 
Company chooses to do nothing 
De minimis policy in excess of $5,000 or $500; Prove it is clear reflection of income 
BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 57 
Other Considerations (continued) 
• File accounting method changes to obtain audit protection 
• Deliverables and supporting documentation are required for IRS exam purposes 
• Consider the use of statistical sampling where data is voluminous 
• IRS will expect revisions to a previously filed repair method change 
• Must consider the impact of Sec. 263A 
• Additional industry guidance anticipated: Retail, Cable, Electric Generation, others likely 
BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 58 
Next Steps 
• Establish a timeline for 2014 tax year compliance  
• Determine if current methods are compliant with the final regulations 
• Quantify and document Uncertain Tax Positions or potential tax savings 
• Discuss with financial statement auditors their expectations for documenting compliance 
• Develop sustainable processes and procedures to continue for future tax years  
• Consider filing favorable accounting method changes prior to 2014 
Disposition of property 
Repair and maintenance 
• Await finalization of disposition method changes and Revenue Procedures with 
accounting method guidance 
BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 59 
Elections and Method Changes 
BDO KNOWLEDGE Tax Webinar Series 
Final IRC §263(a) Tangible Property Regulations: Technical Update 
Page 60 
Elections and Method Changes 
Report on the 
Tax Return 
Attach an Annual 
Election to the 
Tax Return 
Method Change 
De Minimis Policy 
Book Capitalization Policy 
Safe Harbor for Small Taxpayers 
Partial Disposition 
Capitalization vs. Repairs 
Disposition of a Component of a Building 
X – under temp. regs. 
Materials and Supplies 
Annual Election to Capitalize and Depreciate 
Rotable and Temporary Spare Parts 
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