Q. How can I identify companies that use a particular accounting method?

One way to accomplish this is to use the SEC's EDGAR system to search the full text of recent filings. Accounting policies are typically disclosed in the 10-K either preceding the footnotes, or as the first footnote. For example, if you want to find examples of companies that use cost recovery accounting, you can search for "cost recovery" in form type 10-K.

You may also want to look at Accounting Trends & Techniques, a print source which compiles annual reporting and disclosure data and provides examples from the financial filings of 500 SEC-registered entities.