Not sure if you're aware....you can't change to accrual from cash on a whim....it's a formal change that needs to be made as an election and you have to file form 3115 to do it. Also the change would affect EVERYTHING and not just your rental income and depreciation. I doubt you will even be able to change from a cash method anyway. Sometimes you don't have any good options other than to pay the amount of tax you owe.
