Good news for farmers of blackberries, papayas and raspberries. Their preproduction cost needn’t be capitalized, according to the IRS. Generally, case method farmers cannot immediately deduct the costs they incur to grow plants that require more than two years to reduce a marketable crop, unless they agree to write-off restrictions, such as much slower depreciation. In 2000, the Revenue Service published a list of plants that are subject to this rule, and these three fruit plants were included. Now, IRS has removed them from the list and will automatically let farmers switch accounting methods to deduct growing costs. See Rev. Proc. 2013-20 for the complete details on changing accounting methods.