Real estate owners often hear that a cost segregation study can “pull forward” depreciation and create larger deductions early in a property’s life. The question that follows is usually practical: ...

The Tax Cuts and Jobs Act (TCJA), enacted in 2018, extended bonus depreciation through 2026 and increased first-year bonus depreciation to 100 percent for assets placed in service after September 27, ...

Depreciation is the recovery of the cost of a physical asset, like property or equipment, over multiple years. It allows companies to spread out the cost of some expenses, reduce taxable income and ...