ner, 513 F.2d 391 (D.C. Cir. 1975)). Moreover, numerous cases have held that a change in characterization can be a change in accounting method. See Diebold Inc. v. U.S., 891 F.2d 1579, 1583 (Fed. Cir. 1990)(a change in treatment from inventory to capital asset constituted an accounting method change), Cargil