We are filing a change in accounting method (Form 3115) change #234 for the new TCJA small business exception to applying the UNICAP rules (our client did not qualify before but does now).
Now that California is conforming with the small business exception and threshold, is there something similar that we need to file for California? Is this an attachment to the return? AB 91 allows you to elect this treatment for 2018. Is there a specific manner in making this election?