Final answer:
The full-inclusion method is True, as it requires accrual method taxpayers to include prepayments for goods or services in realized income as they are earned, irrespective of the actual provision of the goods or services.
Step-by-step explanation:
The statement that the full-inclusion method requires accrual method taxpayers to include prepayments for goods or services into realized income is True.
Under the accrual accounting method, income is reported in the fiscal period it is earned, regardless of when the payment is received. Therefore, if a business receives prepayment for goods or services, this prepayment is recognized as income at the time it is received. This full-inclusion principle ensures that businesses cannot defer the recognition of income by merely delaying the provision of goods or services associated with prepayments.