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Form 1125-A, Box 9e

This one is for the CPA's out there. I've had a discussion with our CPA on whether our company is subject to UNICAP or not. We are a re-seller, and I know we have't had 10 million in gross profits for at least the past 5 years. Our CPA insisted we've always been subject to UNICAP. This year I see on our return that box 9e is check marked "no". It reads "If property is produced or acquired for resale, do the rules of section 263A apply to the entity?" If I'm reading this correctly, it means that even if UNICAP calculations would change our COGS, we are exempt. Am I right? I'm trying to anticipate our accountant and our owners assumptions that the UNICAP calculations wouldn't change our COGS, hence the "no".


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