Insights
Insight and analysis from the Pease Bell team — on tax, audit, accounting, and the industries we serve.
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Ohio CPA Requirements in 2026: Education, Exam, and Licensure
Ohio CPA requirements for 2026, including new licensure pathways under House Bill 238, the CPA Exam, experience, ethics, and CPE rules.
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The Gap Nobody Budgets For
Medicaid reimbursement vs. the real cost of nursing home care: state examples, the OBBBA risk, and alternative payment models
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Qualified Production Property: How Manufacturers Fully Expense a Facility
Section 168(n) lets manufacturers fully expense a new production facility. Learn what qualified production property is, the deadlines, and the recapture rule.
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Hospice Audit Compliance: OIG Overpayments and the Aggregate Cap
OIG is targeting hospice overpayments in 2026. Learn how hospice audit compliance, cost-report accuracy, and the aggregate cap keep your agency audit-ready.
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Restaurant Chart of Accounts: Setup for Easy Prime Cost
Build a restaurant chart of accounts that makes prime cost and margins fall out automatically. Structure, USAR alignment, numbering, and a sample layout.
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Inventory Costing Methods: FIFO vs LIFO vs Weighted Average
Compare the main inventory costing methods: FIFO, LIFO, weighted average, and specific identification, and how each affects COGS, ending inventory, and taxes.
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Ohio Film Tax Credit: How Northeast Ohio Productions Qualify and Cash In
The Ohio film tax credit explained for Northeast Ohio productions: a 30% refundable credit, $300K minimum spend, and rolling applications.
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What Changed in HUD Procurement Handbook 7460.8 REV-3
HUD Procurement Handbook 7460.8 REV-3 raises the SAT to $350,000, aligns PHAs with 2 CFR 200, and reshapes single-audit testing. Here is what to…
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SNF Ownership Disclosure: What CMS Is Proposing on PE and REITs in 2026
CMS is expanding SNF ownership disclosure of private equity and REIT owners. See the affected CMS-855 forms, key definitions, and the Aug 31 comment…