Kan. Admin. Regs. § 92-12-19
When an accounting method is changed in compliance with K.S.A. 79-32,114(c) or (d) (i), other than from an accrual to an installment method, any additional tax which results from the adjustments determined to be necessary solely by reason of the change shall not be greater than if these adjustments were divided equally between the year of change and the two (2) preceding taxable years during which the taxpayer used the method of accounting from which the change is made. But, if the taxpayer has only one (1) preceding taxable year, the allocation may be made equally between the year of change-over and the one (1) preceding year. For the purpose of redetermining the tax liabilities under the two-year carry-back rule all computations shall be made as though the returns for the three (3) years were being amended to include the income thus apportioned, and all income, deductions, and limitations shall be adjusted accordingly.
Kan. Admin. Regs. § 92-12-19