Your welcome...Rather complicated and actually need a CPA.
Application for Change in Accounting Method
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https://www.irs.gov/pub/irs-pdf/i3115.pdf">https://www.irs.gov/pub/irs-pdf/i3115.pdf</a>
General Instructions
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https://www.irs.gov/instructions/i3115/ch01.html">https://www.irs.gov/instructions/i3115/ch01.html</...>
