Insights
Insight and analysis from the Pease Bell team — on tax, audit, accounting, and the industries we serve.
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Grant Compliance for Behavioral Health: Avoiding Disallowed Costs
A cost charged to a federal behavioral health grant is allowable only if it is necessary, reasonable, allocable to the award, consistent with your
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SBA Lender CPA Firm Guide: 7(a) QoE and Valuations
How SBA lenders should work with a CPA firm on 7(a) loans: engaging firms for quality of earnings, valuations, and cleaner closings under SOP…
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What a Custodial Account Audit Covers for Mortgage Servicers
A custodial account audit tests whether a mortgage servicer keeps borrower escrow and investor principal-and-interest funds in properly titled, federally
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SBA 7(a) Quality of Earnings: What the New $3M Rule Requires
Starting Oct 1, 2026, SBA quality of earnings reports are required on 7(a) acquisition loans of $3M+ under SOP 50 10 8.1. See what…
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Production Accounting 101: Cost Reports, Hot Costs, and Audits
Production accounting records and reports a film’s costs against its budget using tools like the weekly cost report and the daily hot cost.
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Cost Segregation in 2026: How Bonus Depreciation Changes the Math
OBBBA permanently restored 100% bonus depreciation for qualified property with a recovery period of 20 years or less, acquired and placed in service after
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The Real Estate Investor’s Guide to Choosing a CPA
A real estate CPA worth hiring should demonstrate hands-on experience with four areas that drive investor returns: cost segregation and depreciation, Section
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Opportunity Zones After 2026: Are the Benefits Still Worth It?
Yes, opportunity zone investment can still be worth it after 2026, but the structure is different.
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Real Estate Partnership Tax: Allocations and 704(b) Basics
A real estate partnership can allocate income, loss, and deductions however the partners agree, but the IRS only respects those allocations if they have