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We have found that reforestation contractors use either the cash or accrual method of accounting . There appear to be few tax advantages or other reasons for reforestation contractors to use the accrual method of accounting , with the exception of a corporation who has a valid business reason for a yearend other than December 31 . To be acceptable for Form 990 , or Form 990-EZ , reporting purposes , however , the method of accounting used must clearly reflect income . The crop method of accounting is discussed later under Special Methods of Accounting . You will want to know if they were required to apply to the Commissioner of the Internal Revenue to change to this method of accounting . Although multivariate techniques provide the best methods of accounting for the influence of other variables , such analyses are beyond the scope of this report . The State 's Reply Brief contained affidavits that public facilities and the State itself had changed their methods of accounting to the accrual basis . For a discussion on constructive receipt of income , see Cash Method under Accounting Methods in chapter 2 . Generally , you can use any combination of cash , accrual , and special methods of accounting if the combination clearly shows your income and expenses and you use it consistently . The Administration also announced a number of further initiatives , including new administrative appeals processes , electronic filing and storage rules , a procedure for obtaining advance valuations of art , and new relief provisions for obtaining automatic extensions of time for payment or for changes in methods of accounting . AcSEC does not plan to reconsider whether the equity method of accounting is an acceptable accounting method ( versus , for example , fair-value-based methods ) . Your accounting method includes not only your overall method of accounting , but also the accounting treatment you use for any material item .