Hello all-

I have two advisor CPA's which have a difference of opinion and frankly I am not sure which call is correct. On is of the opinion the issue is a method change which requires filing of a 3115 in the next current tax year. The other feels it is correction of an error, not a change in method of accounting.  

Here are the facts. All knowledgeable  "weigh in's" appreciated. In 2019 (still open for correction) an item which should have been capitalized as 39 yr property was instead expensed. It is not eligible for any safe harbor, 179 or bonus depn. 2020 and 2021 are being amended  also so it is not an issue to correct by capitalizing and adding to depreciation as it should have been in the first place. The company has a written capitalize policy which this entry did not adhere to and is not reflected by other entries in the year. The question is for tax purposes should this be viewed as a change in method, left incorrect and untouched and corrected in the current year with a 3115, or corrected in the year of the issue and rolled forward through the following years? Thanks!