The methods technology companies use to develop new software for their customers have changed in recent years, making applying the rules for capitalization of software development cost more ...

Sometimes when a company spends money, the value of that money is "gone." You pay employees for work they've already done. You pay utility bills for electricity you've already used. On the other hand, ...

IMGCAP(1)]Over the last few years one of the most dynamic portions of the tax code has been depreciation and capitalization regulations. Processing Content Between the changes to capitalization rules, ...

IMGCAP(1)]Now that the October 15 tax deadline has passed, many CPAs are turning their attention to the major changes put in place under the IRS’s new “repair vs. capitalization regulations.” The new ...

When companies buy big ticket items like buildings, machinery, or vehicles, accountants are not necessarily required to keep those assets on the books in a specific way. There are rules, of course, ...

On Thursday, the IRS issued a Large Business & Industry (LB&I) Directive for field examinations on the repair vs. capitalization issue that essentially suspended current examinations so as to permit ...

A capital expenditure is a purchase that a company records as an asset, such as property, plant or equipment. Instead of recognizing the expense for an asset all at once, companies can spread the ...

Learn about capitalization structure and how the combination of debt and equity a company uses to fund operations can affect its profitability.

In early September, I published an article seeking guidance from the IRS on how to implement the new capitalization rules under IRC Section 174, which was effective on Jan. 1, 2022. Much to my ...

Dublin, April 09, 2025 (GLOBE NEWSWIRE) -- The "International Oil & Gas Accounting Master Class" conference has been added to ResearchAndMarkets.com's offering. This four-day course focuses on the ...