Topics: Bonus Depreciation
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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.
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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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Section 179 Manufacturing Equipment: 2026 Limits and Bonus Depreciation
For tax years beginning in 2026, Section 179 lets a business expense up to $2,560,000 of qualifying equipment, with the deduction phasing out dollar…
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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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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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Bonus Depreciation With a Net Operating Loss
Electing bonus depreciation during a net operating loss year can backfire at the state level. Learn when to elect out and how Ohio’s rules…
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One Big Beautiful Bill Act: Impact on U.S. Energy Projects
The One Big Beautiful Bill Act imposes new tax credit deadlines, FEOC restrictions, and fossil fuel incentives that reshape U.S. energy project development starting…
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Bonus Depreciation 2025: 100% Write-Off Permanently Restored
The OBBBA permanently restores 100% bonus depreciation for property acquired after Jan. 19, 2025, and raises Section 179 limits to $2.5M.
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Pass-Through Entity Tax: GAAP Reporting and Planning
How pass-through entity tax elections work under GAAP, including ASC 740 vs. distribution treatment and the new SALT cap’s impact.
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Section 179 Deduction: Rules, Limits, and What Qualifies
Section 179 lets businesses write off qualifying equipment and property costs in year one. Learn the rules, limits, and eligible assets.