Understanding whether to capitalize or expense costs can keep your financial statements in accordance with generally accepted accounting principles (GAAP) and you out of trouble with the tax ...

The methods technology companies use to develop new software for their customers have changed in recent years, making applying the rules for capitalization of software development cost more ...

IMGCAP(1)]Over the last few years one of the most dynamic portions of the tax code has been depreciation and capitalization regulations. Processing Content Between the changes to capitalization rules, ...

IMGCAP(1)]Now that the October 15 tax deadline has passed, many CPAs are turning their attention to the major changes put in place under the IRS’s new “repair vs. capitalization regulations.” ...

In the corporate context, capitalization is the process of converting the retained earnings into capital by issuing new stock. A corporation executes this process by issuing a stock dividend. The ...

Practitioners have been making use of a resource arising from the IRS’ ongoing audit initiative concerning capitalization rules. The IRS issued Capitalization v. Repairs Audit Technique Guide ...

This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new ...