How to get an (AFS) applicable financial statement for safe harbor purpose ?

I search for the answer but could not find something comprehensible , how to get an (AFS) applicable financial statement for safe harbor Deminimis purpose (to increase the threshold from $2,500 to $5,000) ?

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How to get an (AFS) applicable financial statement for safe harbor purpose ?

Go to this IRS website for information - https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations

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