Insights
Insight and analysis from the Pease Bell team — on tax, audit, accounting, and the industries we serve.
-
Construction in Progress Accounting: How to Record CIP
Construction in progress accounting tracks capitalized costs of a self-constructed asset in a CIP balance-sheet account until it is ready for use.
-
Cost Segregation Study Rental Property Example (Worked Walkthrough)
See a cost segregation study rental property example with a worked first-year deduction. Learn how asset reclassification and bonus depreciation stack up.
-
Fannie Mae AI Governance: What Lenders Must Do Now
Fannie Mae LL-2026-04 and Freddie Mac now require documented AI/ML governance. See what lenders must do to build an auditable AI program.
-
FY2027 IPF Final Rule: What CMS Finalized for Psychiatric Facilities
The FY2027 IPF final rule sets a 2.3% payment update, a facility-level outlier cap, and the new IPF-PAI. See how it affects payments and…
-
Roth Catch-Up 2026: The SECURE 2.0 Rule for 401(k) Sponsors
The Roth catch-up 2026 rule forces high earners age 50+ to make 401(k) catch-up contributions as Roth. See what plan sponsors and auditors must…
-
Nonprofit Audit Requirements: Does Your Ohio Nonprofit Need One?
Nonprofit audit requirements explained: federal Single Audit triggers, funder and lender rules, Ohio charitable registration, and how to prepare.
-
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.
-
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).
-
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.