Practitioners have been making use of a resource arising from the IRS’ ongoing audit initiative concerning capitalization rules. The IRS issued Capitalization v. Repairs Audit Technique Guide ...

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

Understanding whether to capitalize or expense costs can keep your financial statements in accordance with generally accepted accounting principles (GAAP) and you out of trouble with the tax ...

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 ...

The American Institute of CPAs is asking the Internal Revenue Service to simplify the interest capitalization regulations and make them less of a burden. The IRS building in Washington, D.C. In a ...

NEW YORK, NY - AUGUST 8: A view of the Statue of Liberty, August 8, 2017 in New York City. Immigration continues to be a hotly debated topic in the United States during the Trump administration.

In the corporate context, capitalization is the process of converting the retained earnings into capital by issuing new stock. A corporation executes this process by issuing a stock dividend. The ...