Revenue Procedure 2015-56 provides certain taxpayers engaged in the trade or business of operating a retail establishment or a restaurant with a safe harbor method of accounting for determining whether expenditures paid or incurred to remodel or refresh a qualified building are deductible under section 162(a), must be capitalized as improvements under section 263(a), or must be capitalized as the costs of property produced by the taxpayer for use in its trade or business under section 263A.