Form 3115 (change in accounting method) may be required to implement what you are required to implement! These include changes to the treatment of repair and maintenance costs; materials and supplies; rotable and temporary spare parts; de minimis amounts; facilitative costs; acquisition, production or improvement costs; depreciation; dispositions of buildings or their components; and general asset accounts. January 1, 2012 is the effective date of the repair regs. When a taxpayer changes its accounting method, it must ensure the change does not result in the duplication or omission of tax items. However, taxpayers then get audit protection for the prior years.