New rules regarding cost segregation have made 100% bonus depreciation permanent for commercial properties. This allows ...

One of the more robust tax incentives over the past several years has been Bonus Depreciation. This tax provision allowed companies to accelerate depreciation on purchased equipment to the year it was ...

Depreciation is a crucial concept in finance, affecting both businesses and personal life. It measures the loss of value of ...

Proposed tax legislation includes reinstating 100% bonus depreciation, allowing businesses to deduct the full cost of new or used aircraft immediately. This could significantly benefit the aviation ...

The bonus depreciation phase-out may impact manufacturers who regularly make large-ticket capital equipment purchases and have relied on bonus depreciation to lower their taxes. For the last five ...

Section 1250 of the U.S. tax code applies to gains from the sale of depreciated business real estate. If a property was depreciated beyond the straight-line method, the extra depreciation is taxed at ...

Most tangible assets lose value over time. Equipment wears out, buildings require regular maintenance and upkeep, and computers become obsolete. To reflect the steady loss of value in capital assets, ...

One of the largest deductions for farmers is depreciation, which can be misunderstood in how it works. The tax code allows you to deduct your farm purchases in three ways in the following order: ...

It's hard to overstate how impactful bonus depreciation has been to private aviation. The fiscal policy is now woven into the ...

Q. I was excited to see the article about ways to calculate depreciation in Excel, especially when I saw one of them was double-declining balance (DDB). As tax professionals, we’re always trying to ...