Due to difficulty inherent in determination whether expenses to maintain, replace, or improve electrical transmission and distribution property must be capitalized under Code Sec. 263(a); , IRS has established safe harbor accounting method that classifies property as either linear or non-linear and defines "units" of both types. Sevel specified expenditures must be capitalized per se. Rev. Proc. 2011-14,2011-4 IRB 330 is modified to include this change in accounting method.
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