The IRS has issued new guidance on bonus depreciation, which was made permanent under the One Big Beautiful Bill Act. Here’s what to know about what property qualifies and when you can benefit.

Learn how the appraisal method assesses asset depreciation over a reporting period, its use in business valuation, and why it ...

ITAT held that goodwill arising from acquisition of a business as a going concern represents a bundle of commercial and business rights. Following Supreme Court precedent, depreciation under Section ...

The Tribunal allowed depreciation on non-compete fees despite Supreme Court ruling it as revenue expenditure, citing practical difficulty and revenue-neutral impact. Revenues appeal was ...

Until recently, bonus depreciation was on track to phase out entirely by 2027, leaving business owners with shrinking tax deductions and added uncertainty around capital planning. Then, on July 4, ...

Depreciation is a concept and a method that recognizes that some business assets become less valuable over time and provides a way to calculate and record the effects of this. Depreciation impacts a ...

Rising capital expenditure by hyperscalers could translate into significantly higher depreciation charges over the coming years, a dynamic that Morgan Stanley said may not be fully reflected in ...

Depreciation is a business tax deduction available on most types of tangible company property. The amount of annual depreciation is estimated and is usually based on the original purchase price of an ...