1. Assume following java class (note, that output of code is 4):

package simpleapplication123;

public class SimpleApplication123 {

    public static void main(String[] args) {
        myMethod();
    }
    
    static void myMethod(){
        int a = 5;
        if(--a > 0){
            System.out.println(a);
        }
    }
}

2. Select "--a > 0" statement and using Alt+Shift+M invoke "Introduce Method" refactor dialog

3. Enter name "m" and press Ok.

4. You'll get following code:

package simpleapplication123;

public class SimpleApplication123 {

    public static void main(String[] args) {
        myMethod();
    }
    
    static void myMethod(){
        int a = 5;
        if(m(a)){
            System.out.println(a);
        }
    }

    private static boolean m(int a) {
        return --a > 0;
    }
}

>> now the output of code is 5 (see attached images)

Product Version: NetBeans IDE 7.3.1 (Build 201306052037)
Java: 1.7.0_40; Java HotSpot(TM) 64-Bit Server VM 24.0-b56
Runtime: Java(TM) SE Runtime Environment 1.7.0_40-b43
System: Windows 7 version 6.1 running on amd64; Cp1252; en_US (nb)