MFG
Showing 81–96 of 256 results
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New tax law limits business interest expense deductions
Fall 2018
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 859
Abstract: Under the Tax Cuts and Jobs Act (TCJA), starting in 2018, manufacturers with more than $25 million in average annual gross receipts will generally be able to deduct less interest expense than they could have deducted under prior law. This article provides details on this new limitation, which is expected to have an adverse effect on some companies in capital-intensive industries. A sidebar illustrates how to calculate interest expense deductions under the new law.
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Got operating problems? Employees may have solutions — if you ask for their input
Summer 2018
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 455
Abstract: Management doesn’t have all the answers — and may be aware of only a fraction of the problems. Rank-and-file workers can sometimes provide simple but effective solutions. This article shows how practical suggestions from the trenches added up to major improvements for a hypothetical manufacturer and provides guidance on how to implement an incentive program that encourages workers to speak up.
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Vendor fraud: Know the warning signs
Summer 2018
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 659
Abstract: When fraud strikes, the culprit might be sitting in the purchasing department. This department is particularly vulnerable to fraud because of the volume of transactions it processes and the varying pricing and billing policies that vendors use. This article provides a close-up view of vendor fraud scams and ways manufacturers can lower their risks.
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Midyear tax planning – Is it time to switch accounting methods?
Summer 2018
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 565
Abstract: The Tax Cuts and Jobs Act liberalizes the eligibility requirements for certain accounting methods that are generally easier to use and more flexible. This article highlights a higher gross receipts limit for eligibility to use the cash method, simplified alternatives for reporting inventory, and an exemption from the UNICAP rules. It also explains the pros and cons of the cash and accrual methods.
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Learning the ABCs of the QBI deduction for pass-through entities
Summer 2018
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 917
Abstract: The Tax Cuts and Jobs Act (TCJA) permanently lowers the federal income tax rate for C corporations to a flat 21%, starting in 2018. But manufacturers that operate as sole proprietorships and “pass-through” entities aren’t eligible for this reduced tax rate. Instead, they may be eligible for a “qualified business income” (QBI) deduction for 2018 through 2025. This article covers the basics of this special deduction. A sidebar explains why it’s important to meet with your tax advisor to review your choice of entity under the new law.
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How to put financial statements to work for your business
Spring 2018
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 448
Abstract: Spring is the time of year that calendar-year-end businesses receive GAAP financials and prepare their tax returns. This article explains how manufacturers can take financial data beyond compliance and use it to develop a proactive business plan and benchmark performance.
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Loaning money between a business and its shareholders
Spring 2018
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: Private business owners often loan money to and from their businesses. The IRS looks closely at such transactions to determine whether they are truly loans, or actually compensation, dividends or contributions to equity. This article explains how informal shareholder loans may lead to adverse tax consequences and how the U.S. Tax Court determines that a shareholder loan is bona fide debt.
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Compilation, review or audit: Select the right level of assurance
Spring 2018
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 676
Abstract: The term “assurance” refers to how much confidence lenders and other stakeholders have that a company’s financial statements will be reliable, informative and in conformity with a particular financial reporting framework. This article compares and contrasts the three levels of assurance, along with providing guidance on how to select the right option.
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Expanded depreciation deductions – How can you benefit from tax reform?
Spring 2018
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 828
Abstract: In December 2017, President Trump signed the Tax Cuts and Jobs Act. This is the most comprehensive tax reform package in over three decades, and it will have a major tax impact on manufacturers and distributors in 2018. This article covers some expanded tax breaks for depreciation of capital expenditures. A sidebar explains the limitations that apply to luxury passenger vehicles.
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Smart factories and blockchain: How to stay on the cutting edge of technology
Winter 2018
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 430
Abstract: Just-in-time production, continuous improvement initiatives and other classic business management tools won’t be enough to stay competitive in a technology-driven marketplace. This article explains two types of emerging technologies — smart factories and blockchain — that are expected to revolutionize the manufacturing industry in the 21st century.
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Understanding “nexus” – Know the risks and rewards of operating across state lines
Winter 2018
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 641
Abstract: Manufacturers and distributors that operate across state lines may be subject to tax in more than one state. This article explains the concept of “nexus,” along with the advent of “market-based sourcing” in some states that may apply to companies with service or licensing revenues. By conducting a nexus study, your company can get a clearer picture of the effects of operating in various states, allowing you to make smarter expansion plans.
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What are the limits on fringe benefits for pass-through entity owners?
Winter 2018
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 618
Abstract: S corporations, partnerships and limited liability companies (LLCs) that are treated as partnerships for tax purposes qualify for “pass-through” taxation. This treatment generally offers an advantage over C corporations, except when it comes to fringe benefits provided to owners. This article explains how fringe benefits for pass-through entity owners may be treated differently from those provided for regular employees and C corporation shareholder-employees.
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Are your prices too high, too low or just right?
Winter 2018
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 831
Abstract: Manufacturers tend to use product pricing models that focus on direct production costs. This article explains why this simplified approach to pricing products may compromise market share over the long run and how market leaders factor market research and overhead costs into their pricing strategies. A sidebar compares low-cost vs. differentiation marketing strategies.
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Understanding and reducing cyberrisks
Fall 2017
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 447
Abstract: Data breaches can cause safety issues, negative publicity, lost productivity, and compromised personal and corporate data. This article explains the cost of data breach and outlines ways to help prevent attacks from inside and outside an organization.
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Loan or lease – What’s the smartest way to finance new asset purchases?
Fall 2017
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 584
Abstract: Manufacturers that need to expand their facilities or update equipment may be weighing the pros and cons of financing vs. leasing. This article explains tax, financial and practical considerations to help business owners make informed decisions.
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Family businesses: How to survive a “divorce”
Fall 2017
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 665
Abstract: Many successful small manufacturing businesses are run by families. Unfortunately, family members sometimes disagree and decide to part ways. This article discusses valuation methods and common adjustments that apply when dividing marital estates and buying out dissenting shareholders from the family business.