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https://www.irs.gov/instructions/i1120cAlso, see Regulations sections 1.451-8(c), (d), and (e). For applicability dates, see Regulations section 1.451-8(h). For information on adopting or changing to a permissible method for reporting certain advance payments for services and certain goods by an accrual method cooperative, see the Instructions for Form 3115.
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Instructions for Form 3115 (12/2018) | Internal Revenue Service
https://www.irs.gov/instructions/i3115Retainages not received under long-term contracts (section 451) —for an accrual method applicant’s retainages under section 451 to a method consistent with the holding in Rev. Rul. 69-314, 1969-1 C.B. 139. This change does not apply to retainages under long-term contracts as defined in section 460(f).
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