OLD: CorporateIncomeTax/Common/IRS3115/IRS3115.xsd (2015v1.0)
NEW: CorporateIncomeTax/Common/IRS3115/IRS3115.xsd (2015v2.0)

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): 661,675 <!-- If yes to line 4e, Check Applicable Window Period --> <xsd:choice minOccurs="0"> <!-- 90-Day --> <xsd:element name="NinetyDaysPeriodInd" type="CheckboxType"> <xsd:annotation> <xsd:documentation> <Description>90-day</Description> <LineNumber>Part II Line 4e</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- 120-Day --> <xsd:element name="OneHundredTwentyDaysPeriodInd" type="CheckboxType"> | NEW line(s): 662,663 <!-- Not Under Exam --> <xsd:element name="NotUnderExamInd" type="CheckboxType" minOccurs="0">
OLD line(s): 678,679 <Description>120-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): 684,687 </xsd:choice> <!-- 120-Day Window Ending Date of Examination --> <xsd:element name="ExaminationEndDt" type="DateType" minOccurs="0"> | NEW line(s): 672,673 <!-- 3-Month Window --> <xsd:element name="ThreeMonthWindowInd" 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): 676,677 <Description>3-month window</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): 682,683 <!-- 120 day --> <xsd:element name="OneHundredTwentyDaysPeriodInd" type="CheckboxType" 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): 686,687 <Description>120 day</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): 692,693 <!-- Date Examination Ended --> <xsd:element name="ExaminationEndDt" type="DateType" 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): 696,697 <Description>Date examination ended</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): 702,703 <!-- Method Not Before Director --> <xsd:element name="MethodNotBeforeDirectorInd" 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): 706,707 <Description>Method not before director</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): 712,713 <!-- Negative Adjustment --> <xsd:element name="NegativeAdjustmentInd" type="CheckboxType" minOccurs="0">
OLD line(s): 730,731 <Description>Appeals officer</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): 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): 722,723 <!-- CAP: --> <xsd:element name="CAPInd" type="CheckboxType" minOccurs="0">
OLD line(s): 740,741 <Description>counsel for the government</Description> <LineNumber>Part II Line 5a</LineNumber> | NEW line(s): 726,727 <Description>CAP:</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): 732,733 <!-- Date Member Joined Group --> <xsd:element name="MemberJoinedGroupDt" type="DateType" 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): 736,737 <Description>Date member joined group</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): 742,743 <!-- Audit Protection at End of Exam --> <xsd:element name="AuditProtectionExamInd" 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): 746,747 <Description>Audit protection at end of exam</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): 752,753 <!-- Other --> <xsd:element name="OtherInd" type="CheckboxType" 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): 756,757 <Description>Other</Description> <LineNumber>Part II Line 7b</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): 759
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): 762,763 <!-- Is Applicant Before an Appeals Office And/Or Federal Court? --> <xsd:element name="FedReturnBeforeAppealsInd" type="BooleanType" 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): 766,767 <Description>Is applicant before an appeals office and/or Federal Court?</Description> <LineNumber>Part II Line 8a</LineNumber>
OLD line(s): 794,795 <!-- 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"> | 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): 798,799 <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> | 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): 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): 904,939 </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>Part II Line 11</LineNumber> </xsd:documentation> </xsd:annotation> </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"> | 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): 942,943 <Description>Hybrid (attach description)</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): 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): 956,963 </xsd:choice> </xsd:sequence> </xsd:complexType> </xsd:element> <!-- Will proposed method be used for books and records and financial statements? --> <xsd:element name="ProposedMethodUsedForBksInd" minOccurs="0"> | NEW line(s): 876,877 <!-- Requesting Change to Overall Accounting? --> <xsd:element name="RequestingChgToOverallAcctInd" type="BooleanType" minOccurs="0">
OLD line(s): 966,967 <Description>Will proposed method be used for books and records and financial statements?</Description> <LineNumber>Part II Line 14</LineNumber> | NEW line(s): 880,881 <Description>Is the applicant requesting to change its overall method of accounting?</Description> <LineNumber>Part II Line 13</LineNumber>
OLD line(s): 970,977 <xsd:complexType> <xsd:simpleContent> <xsd:extension base="BooleanType"> <xsd:attribute name="referenceDocumentId" type="IdListType"/> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="UseOfProposedMethodOfAccountingStatement"/> </xsd:extension> </xsd:simpleContent> </xsd:complexType> | NEW line(s): 883
OLD line(s): 980,981 <!-- Did or will Applicant Engage in Reorganization, Merger, or Liquidation During Tax Year Under Sec 381(a)? --> <xsd:element name="ApplcntReorganizationEngageInd" minOccurs="0"> | NEW line(s): 886,887 <!-- Will proposed method be used for books and records and financial statements? --> <xsd:element name="ProposedMethodUsedForBksInd" minOccurs="0">
OLD line(s): 984,985 <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> | NEW line(s): 890,891 <Description>Will proposed method be used for books and records and financial statements?</Description> <LineNumber>Part II Line 17</LineNumber>
OLD line(s): 992 <xsd:attribute name="referenceDocumentName" type="StringType" fixed="ReorganizationOrMergerDuringTaxYearOfChangeStatement"/> | NEW line(s): 898 <xsd:attribute name="referenceDocumentName" type="StringType" fixed="UseOfProposedMethodOfAccountingStatement"/>
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): 982,1001 <!-- 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"> <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: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> </xsd:element> <!-- 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">
OLD line(s): 1080,1081 <Description>Does change require use of cut-off method?</Description> <LineNumber>Part IV Line 24</LineNumber> | NEW line(s): 1004,1005 <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): 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): 1040,1061 <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> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- $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>
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): 1554,1564 <LineNumber>Schedule A Part I Line 3</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- 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>
OLD line(s): 1489 | NEW line(s): 1567,1574 <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>
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>