Assertion: final tangible regulation | /r/CapableOf | reduce the difficulty
Facets:
value: with applying the facts
type: OTHER
Source sentences:
text: To reduce the difficulty with applying the facts and circumstances analysis to identify the tax treatment of costs and to recognize simpler administration by permitting you to follow financial accounting policies for federal tax purposes, the final tangibles regulations include an election to capitalize repair and maintenance expenses as improvements, if you treat such costs as capital expenditures for financial accounting purposes.