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Cost Segregation Study Examples

Raul Soto November 28, 2025

What is Cost Segregation? A cost segregation study might be thought of as an interest free loan that frontloads the depreciation deductions a property would otherwise receive over 27.5 or 39 years. Cost segregation studies free up capital by accelerating the depreciation of § 1245 tangible personal property, land improvements, and Qualified Improvement Property (QIP) as well as identifying various expensing

Cost Segregation Study Examples

Raul Soto November 28, 2025

person working on sales tax nexus on laptop

R&D

The R&D Four Part Test: What You Need to Know to Claim R&D Tax Credits

The Research & Development (R&D) tax credit can significantly reduce a company’s tax liability—but qualifying isn’t as simple as doing something “new.” The IRS applies an eligibility standard known as the R&D 4-Part Test to determine whether an activity qualifies for the credit under IRC §41. To help you or

Deb Roth, CPA November 11, 2025

Cost Segregation Study Examples

What is Cost Segregation? A cost segregation study might be thought of as an interest free loan that frontloads the depreciation

Raul Soto November 28, 2025

R&D

The R&D Four Part Test: What You Need to Know to Claim R&D Tax Credits

The Research & Development (R&D) tax credit can significantly reduce a company’s tax liability—but qualifying isn’t as simple as doing

Deb Roth, CPA November 11, 2025

LIFO

IPIC LIFO Overview

The Inventory Price Index Computation (IPIC) LIFO method is a specialized approach to the Last-In, First-Out (LIFO) inventory valuation method.

Sara Richardson August 27, 2025

R&D

The R&D Four Part Test: What You Need to Know to Claim R&D Tax Credits

The Research & Development (R&D) tax credit can significantly reduce a company’s tax liability—but qualifying isn’t as simple as doing

Deb Roth, CPA November 11, 2025

R&D

Top R&D Tax Credit Provider: What You Need to Know

Choosing the Best R&D Tax Credit Provider When it comes to claiming the Research & Development (R&D) tax credit, the

Source Advisors August 25, 2025

R&D

How to Choose the Right R&D Tax Specialist

Navigating the complex world of R&D tax credits requires more than just general tax knowledge—it demands a deep understanding of

Rachel Bishop, CPA July 16, 2025

man reviewing 481a adjustment papers with pen

R&D

IRC 481 (a) Adjustment For Changes in Accounting Methods

What is a 481(a) Adjustment? A change in method of accounting requires restatement of the tax accounts on the first

Deb Roth, CPA April 7, 2025

person using laptop for research and development

R&D

The Three Types of Research and Development

Research and Development (R&D) is a vital component of innovation and technological advancement that involves the creation of new knowledge

Riz Malik October 1, 2024

R&D

What is Research & Development?

Many industries invest in research and development to drive innovation and maintain a competitive edge within their respective markets. By

Deb Roth, CPA July 18, 2024

R&D

The R&D Four Part Test: What You Need to Know to Claim R&D Tax Credits

Deb Roth, CPA November 11, 2025

R&D

Top R&D Tax Credit Provider: What You Need to Know

Choosing the Best R&D Tax Credit Provider When it comes to claiming the Research & Development (R&D) tax credit, the difference between maximizing your benefit and leaving money on the table often comes down to the expertise of your provider. A top-tier R&D tax credit consultant not only identifies qualifying

Source Advisors August 25, 2025

Cost Segregation

Cost Segregation Study Examples

What is Cost Segregation? A cost segregation study might be thought of as an interest free loan that frontloads the depreciation

Raul Soto November 28, 2025

Cost Seg

A Guide to Real Estate Depreciation for Tax Purposes

Real estate depreciation is a cornerstone concept in real estate investment and tax planning. Understanding how it works—and how to

Raul Soto July 17, 2025

Cost Seg

Qualified Professionals for Cost Segregation

How do I find a qualified professional to perform a cost segregation study? When it comes to performing a cost

Raul Soto May 18, 2025

Cost Seg

Maximizing Cost Segregation Without Giving Away Deductions: Firepower for Your Next Audit

Real property investors understand that today’s market is challenging, and that it’s important to take advantage of every deduction to

John Gail April 11, 2025

Cost Seg

Cost Segregation for Residential Real Estate  

Tailored Solutions for Residential Real Estate Owners  Several tax incentives could financially benefit owners of residential real estate. Cost segregation

Raul Soto August 26, 2024

man calculating tangible property regulation study

Cost Seg

Tangible Property Regulation Studies

What is a TPR (Tangible Property Regulation) study? A Tangible Property Regulation (TPR) study is an analysis that examines a

Greg Bryant April 26, 2024

Cost Segregation Study Examples

Raul Soto November 28, 2025

Cost Seg

A Guide to Real Estate Depreciation for Tax Purposes

Real estate depreciation is a cornerstone concept in real estate investment and tax planning. Understanding how it works—and how to maximize its benefits—can significantly impact your bottom line. In this guide, we’ll break down what real estate depreciation is, how it’s calculated, and how investors can leverage it to optimize

Raul Soto July 17, 2025

Energy

179D

How is 179D Calculated?

The 179D tax deduction is calculated based on a commercial building’s square footage and the energy cost savings achieved by

Imran Syed September 5, 2024

45L

Form 8908: Instructions Regarding Prevailing Wages

The IRS Form 8908 (also referred to as the Energy Efficient Home Credit) states that “eligible contractors can claim a

Imran Syed June 14, 2024

person reviewing franchise tax papers on desk

179D

Impact of the Inflation Reduction Act on EPACT Section 179 Tax Deduction

In August of 2022, The Inflation Reduction Act was signed into law which made significant changes to the Energy Policy

Imran Syed May 21, 2024

179D

How is 179D Calculated?

The 179D tax deduction is calculated based on a commercial building’s square footage and the energy cost savings achieved by improving its envelope, lighting, or HVAC systems. It’s important to note that 179D is not only applicable to building owners. Design firms, such as architects, engineers, and contractors, can also

Imran Syed September 5, 2024

45L

Form 8908: Instructions Regarding Prevailing Wages

The IRS Form 8908 (also referred to as the Energy Efficient Home Credit) states that “eligible contractors can claim a credit for each qualified energy-efficient home sold or leased to another person during the tax year for use as a residence.” This tax credit is a fiscal incentive designed to

Imran Syed June 14, 2024

Sales & Use Tax

woman using phone with money signs floating above

Sales & Use Tax

5 Steps to Determine Sales Tax Nexus for an eCommerce Business

As eCommerce continues to grow, so does the complexity of state and local tax compliance. One of the most important

Kamal Shah, CPA July 17, 2025

Sales & Use Tax

Which States Have the Most Complex Sales Tax Laws?

Which States Have the Most Complex Sales Tax Laws? The sales tax landscape in the United States presents a maze

Kamal Shah, CPA June 13, 2025

Sales & Use Tax

How New Tariffs Impact Sales & Use Tax for Multi-State Businesses

What CPAs and Taxpayers Need to Know As new tariffs from the Trump administration take effect—particularly on imports like electronics,

Kamal Shah, CPA April 16, 2025

Sales & Use Tax

Maximizing Savings with the Multiple Points of Use (MPU) Exemption

The digital age has brought incredible advancements to businesses, but it has also complicated tax compliance, particularly when it comes

Kamal Shah, CPA January 29, 2025

person looking at laptop with magnifying glass

Sales & Use Tax

Understanding Use Tax Audits

A use tax audit is a review of a business’s compliance with use tax laws. It can be a daunting

Chris Vignone November 5, 2024

Sales & Use Tax

Sales Tax versus Use Tax: What is the Difference?

Understanding Sales and Use Taxes Sales tax and use tax are both taxes imposed on the sale or use of

Benjamin Kluwgant October 23, 2024

Sales & Use Tax

5 Steps to Determine Sales Tax Nexus for an eCommerce Business

As eCommerce continues to grow, so does the complexity of state and local tax compliance. One of the most important considerations for online sellers is determining which states they are required to collect and remit sales tax. This begins with understanding how to determine sales tax nexus, a critical step

Kamal Shah, CPA July 17, 2025

Sales & Use Tax

Which States Have the Most Complex Sales Tax Laws?

Which States Have the Most Complex Sales Tax Laws? The sales tax landscape in the United States presents a maze of regulations that can differ dramatically from one state to another. Recognizing which states have the most complex sales tax laws is crucial for both businesses and individuals, as these

Kamal Shah, CPA June 13, 2025

LIFO

IPIC LIFO Overview

The Inventory Price Index Computation (IPIC) LIFO method is a specialized approach to the Last-In, First-Out (LIFO) inventory valuation method.

Sara Richardson August 27, 2025

LIFO

How Tariffs & Inflation Reinforce the Value of LIFO

Recent tariffs imposed by the Trump administration have reintroduced import taxes on a wide range of goods. While the goal

Sara Richardson May 5, 2025

LIFO

How Inflation Equals LIFO Opportunities for 2024 Tax Year

With overall inflation around 3% for 2024 and prices on the rise for 2025, now is a good time to

Sara Richardson April 30, 2025

LIFO

IPIC LIFO Overview

The Inventory Price Index Computation (IPIC) LIFO method is a specialized approach to the Last-In, First-Out (LIFO) inventory valuation method. It was developed by the Treasury Department to help businesses simplify LIFO calculations while still complying with IRS requirements under the Internal Revenue Code. Unlike traditional LIFO methods that require

Sara Richardson August 27, 2025

LIFO

How Tariffs & Inflation Reinforce the Value of LIFO

Recent tariffs imposed by the Trump administration have reintroduced import taxes on a wide range of goods. While the goal is aimed at bolstering domestic manufacturing, the tariffs come with side effects that ripple through the economy, including increased prices that affect manufacturers, distributors, and retailers. For businesses that rely

Sara Richardson May 5, 2025

Section 174

Section 174

Educating Clients on Section 174: A Guide for CPAs

Understanding Section 174 and Its Impact Section 174 of the Internal Revenue Code governs the treatment of Specified Research or

Jordan Fazio February 26, 2025

person working with floating 174 expenditure bar graph

Section 174

Section 174 Explained

What is Section 174? Section 174 of the Internal Revenue Code now defines the treatment of Specified Research or Experimental

Deb Roth, CPA June 4, 2024

Section 174

Offsetting Section 174 R&E Software Development Tax Liability With R&D Tax Credits

Section 174 Changes Impact R&D Tax Credits for Software The new changes to Section 174 have a significant impact on

Deb Roth, CPA April 16, 2023

Section 174

Educating Clients on Section 174: A Guide for CPAs

Understanding Section 174 and Its Impact Section 174 of the Internal Revenue Code governs the treatment of Specified Research or Experimental (SRE) expenditures. The Tax Cuts and Jobs Act (TCJA) of 2017 amended Section 174, requiring businesses to amortize SRE expenditures over time rather than deducting them in full in

Jordan Fazio February 26, 2025

Section 174

Section 174 Explained

What is Section 174? Section 174 of the Internal Revenue Code now defines the treatment of Specified Research or Experimental (SRE) expenditures. Section 174 was amended by the Tax Cuts and Jobs Act of 2017 to require amortization of SRE expenditures paid or incurred for tax years beginning after December

Deb Roth, CPA June 4, 2024

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Section 174

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