Insights
Insight and analysis from the Pease Bell team — on tax, audit, accounting, and the industries we serve.
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Manufacturing Accounting 101: Costing, Inventory, and Overhead
Manufacturing accounting explained: the three inventory stages, product vs period costs, job vs process costing, overhead allocation, COGS, and COGM.
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Section 181 Expired: How Film Producers Deduct Costs in 2026
Section 181 expired for productions after 2025. Learn how film producers deduct production costs in 2026 using 100% bonus depreciation under Section 168(k).
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PCAOB Standard-Setting Agenda 2026: What the Comment Request Means
The PCAOB opened its 2026 standard-setting agenda to public comment for the first time. See the short-term projects and why audit committees should care.
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Home Health CY2027 Proposed Rule: PDGM Clawback and Payment Impact
The home health CY2027 proposed rule pairs a 2.4% net increase with a 3.0% temporary PDGM clawback. See what it means and how to…
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Restaurant Prime Cost: Formula, Ratio, and Benchmarks
Restaurant prime cost is cost of goods sold plus total labor. Learn the formula, the prime cost ratio, benchmark ranges, and how to bring…
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Quality of Earnings Adjustments: How They Change EBITDA in a Deal
Quality of earnings adjustments restate reported EBITDA to show sustainable earnings. Learn the main categories and how each moves the number in an M&A…
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ROAD to Housing Act: What It Changes for LIHTC Deals
The ROAD to Housing Act is now law. See how it raises the bank public welfare investment cap to 20% and reshapes LIHTC equity…
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Florida Projects Statewide Need for 449 New Community Nursing Home Beds for July 2029
Florida AHCA’s fixed need pool projects 449 community nursing home beds for July 2029. Subdistrict need, CON deadlines, and an 18-bed discrepancy explained.
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Ohio Nursing Facility Quality Point Reimbursement: Updated HB 479 Calculations
Ohio’s revised HB 479 quality-point calculation nearly tripled the pool and raised the value per point 56-64%, about $923M total. What operators should check.