Most tangible assets lose value over time. Equipment wears out, buildings require regular maintenance and upkeep, and computers become obsolete. To reflect the steady loss of value in capital assets, ...

Capital expenditures, or CapEx, are funds a company spends on buying and managing physical assets, such as property, equipment and technology. CapEx spending is an investment in the assets needed to ...

Discover what a capital lease entails, the criteria for classification, and its impact on financial statements, ...

Navigating the complexities of rental property depreciation ...

GASB issued guidance that establishes requirements for certain types of capital assets to be disclosed separately for purposes of note disclosures. Statement No. 104, Disclosure of Certain Capital ...

David McGuire is a leading expert on cost segregation, fixed assets and depreciation law and a co-founder of McGuire Sponsel. Depreciation is one of those things business owners usually think about ...

When the government wants to spur business activity, the tax code can be an effective tool. And one popular way of using that tool is to give companies the ability to deduct more of the cost of ...