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Như là trường hợp cho phương pháp mở rộng đôi, không có chỉ mục trong một năm, đó là năm cơ sở. Trong hai năm, chỉ số sẽ được mở rộng giá cuối năm 241.500 chia cho giá đầu năm mở rộng là 224.000 $, hoặc 107,8%. Đây là tỷ lệ phần trăm tính cho năm thứ hai theo phương pháp mở rộng hai | IRS Inventory Rules I 169 Commentary Section 473 f describes the periods within which tax credits or liabilities and related interest charges can be assessed as a result of adjustments to inventory layers. f Special rules for application of adjustments 1 Period of limitations If - A an adjustment is required under this section for any taxable year by reason of the replacement of liquidated goods during any replacement year and B the assessment of a deficiency or the allowance of a credit or refund of an overpayment of tax attributable to such adjustment for any taxable year is otherwise prevented by the operation of any law or rule of law other than section 7122 relating to compromises then such deficiency may be assessed or credit or refund allowed within the period prescribed for assessing a deficiency or allowing a credit or refund for the replacement year if a notice for deficiency is mailed or claim for refund is filed within such period. 2 Interest Solely for purposes of determining interest on any overpayment or underpayment attributable to an adjustment made under this section such overpayment or underpayment shall be treated as an overpayment or underpayment as the case may be for the replacement year. 13-5 Section 474-Simplified Dollar-Value LIFO Method for Certain Small Businesses Commentary Section 474 a allows a simplified LIFO valuation for small businesses. a General rule An eligible small business may elect to use the simplified dollar-value method of pricing inventories for purposes of the LIFO method. Commentary Section 474 b describes the simplified dollar-value method including the use of inventory pools and cost adjustments based on the Producer Price Index or Consumer Price Index. b Simplified dollar-value method of pricing inventories For purposes of this section - 1 In general The simplified dollar-value method of pricing inventories is a dollar-value method of pricing inventories under which - A the taxpayer maintains a separate inventory .
