Insights
Insight and analysis from the Pease Bell team — on tax, audit, accounting, and the industries we serve.
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Behavioral Health Cost Reports: Medicaid Reimbursement Basics
A behavioral health cost report is a structured filing, often modeled on federal Medicare cost reporting rules, that allocates a provider’s allowable costs
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Cost Segregation Construction: A Builder’s Depreciation Guide
Cost segregation is an engineering-based analysis that reclassifies portions of a constructed or acquired building from long-life real property (depreciated
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Choosing a Cannabis CPA: 7 Questions to Ask First
The right cannabis CPA should prove hands-on Section 280E experience, allocate cost of goods sold defensibly, keep your books audit-ready year-round, handle
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Cannabis Entity Structure for Multi-State Operators
For most multi-state cannabis operators, a C-corporation is the more defensible entity structure today, because it caps the federal rate on 280E-inflated
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Cannabis Rescheduling and the Future of 280E
As of mid-2026, only marijuana in FDA-approved drug products and marijuana under qualifying state medical licenses has been moved to Schedule III.
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Building 280E-Compliant Cost Accounting for Cannabis
Under Section 280E you cannot deduct ordinary operating expenses, but you can still reduce gross receipts by cost of goods sold computed under Section…
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280E Demystified: What Cannabis Businesses Can and Cannot Deduct
Internal Revenue Code Section 280E denies cannabis businesses every ordinary and necessary business deduction and tax credit because marijuana remains a
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1031 Exchange Rules: Timelines, Traps, and How to Qualify
A Section 1031 like-kind exchange defers capital gains tax on real property held for business or investment use, provided you identify replacement property
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QC 1000 vs SQMS No. 1: PCAOB vs AICPA Audit Standards
QC 1000 and SQMS No. 1 both demand a quality management system but apply to different firms. Compare the PCAOB and AICPA standards and…