Capitalization is a process that can benefit businesses by applying certain costs against revenues regarding inventory. The Internal Revenue Service publishes rules governing how a company may use ...
Andriy Blokhin has 5+ years of professional experience in public accounting, personal investing, and as a senior auditor with Ernst & Young. Robert Kelly is managing director of XTS Energy LLC, and ...
In late 2013 the IRS published T.D. 9636, which contained final regulations under Secs. 162(a) and 263(a) that provide the rules regarding when costs incurred to acquire, produce, or improve tangible ...
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 ...
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