The bonus depreciation phase-out may impact manufacturers who regularly make large-ticket capital equipment purchases and have relied on bonus depreciation to lower their taxes. For the last five ...

The One Big Beautiful Bill Act (the “Act”) includes significant amendments to bonus depreciation under Section 168(k). The Act permanently reinstated “bonus” depreciation at 100% of the cost of ...

Depreciation is key in maximizing asset ROI, while minimizing the financial impact of acquisition. How companies choose to write down assets over time differs, yet all write-downs follow a ...

One of the more robust tax incentives over the past several years has been Bonus Depreciation. This tax provision allowed companies to accelerate depreciation on purchased equipment to the year it was ...

With major provisions of President Trump’s Tax Cuts and Jobs Act of 2017 set to expire this year, there’s increased attention to how much it would cost to extend key portions of the act and how the ...

The so-called One Big Beautiful Bill Act (OBBBA), which was enacted on July 4, 2025, as P.L. 119-21, made a number of significant changes to the tax law. Among these was the expansion of rules ...

Assets like equipment, vehicles and furniture lose value as they age. Parts wear out and pieces break, eventually requiring repair or replacement. Depreciation helps companies account for the ...