Who we are
Repair vs Capitalization Review
Properly categorize expenditures as deductible repair and maintenance expenses or as capital depreciable improvements
Partnership
Change in Accounting Method Consulting
481(a) calculations to find “catch-up in depreciation” total
Preparation of draft Form 3115 and Draft to Form 3115 for change in accounting methods related to depreciation, Tangible Property Regulations, and 179D studies
Who we are
Retirement and Disposition Studies
Review, identify and remove assets that are no longer in service that are on a company’s fixed asset schedule
Partnership
Technical Guidance and Advisory
Bonus Depreciation Eligibility, Section 179 Expensing, Step-up-in Basis, Demolition of Property Treatment & Expensing; Passive Loss Limitations, Depreciation Recapture, Qualified Improvement Property, Code Section 163(j) Applicability, Change-in-use rules
