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Businesses can now enjoy faster depreciation of real estate qualified improvement property
Summer 2020
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: A technical correction in the CARES Act, signed into law in late March, retroactively allows real property owners to depreciate qualified improvement property faster than before. The change could lower some tax bills for 2018 and beyond. This article describes the drafting error and explains the impact of the correction, including the possible benefit of filing amended tax returns and receiving a refund.
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Doyle v. Commissioner – Taxpayer can’t reduce taxable settlement for pain and suffering
March / April 2020
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: Internal Revenue Code Section 104 lays out the proper tax treatment for damages for injuries or illness received as the result of a lawsuit. This article discusses a recent U.S. Tax Court case in which a taxpayer tried to get around the rules by taking what the court described as “some weird deductions” to offset payments for emotional distress. Doyle v. Commissioner, T.C. Memo. 2019-8, February 6, 2019
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QOE reports look beyond the numbers
Summer 2019
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: In mergers and acquisitions, a quality of earnings (QOE) report can be beneficial to both buyers and sellers. This article explains how QOE reports differ from audits, what affects earnings’ quality and why the QOE report is a valuable tool for evaluating the accuracy and sustainability of reported earnings.
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Finch v. Campbell – Prior business valuations may come back to haunt you
July / August 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: Two divergent valuation reports were prepared for a law firm: first, in 2012 for a partner’s divorce in 2012; second, in 2014 for a partner dispute. This article explains how the discrepancy between the conclusions was handled by the courts, highlighting the importance of disclosing prior business valuations and reconciling any discrepancies to preserve the admissibility of appraisal evidence. Finch v. Campbell, Mo. App., 2017 WL 6329924, December 12, 2017
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The Contractor’s Corner – Could a CRM system help me win more jobs?
Spring 2018
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: This issue’s “Contractor’s Corner” addresses the concern of a contractor who’s grown weary of the messy, shared spreadsheet his company uses to track customer data. One potential solution is customer relationship management (CRM) software. As the article explains, a CRM system can help construction businesses better organize and more readily access data related to customers and prospects.
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Help yourself and the environment with recycled materials
Winter 2017
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: Using recycled and reclaimed materials for construction projects can benefit the environment. Although doing good is its own reward, construction companies that use or produce such materials can also reap financial advantages. This article looks into construction and demolition sites, where contractors can procure or sell recycled items, and construction byproducts can be turned into building materials.
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Contractor’s Toolbox – Use JPM to track productivity during jobs
Winter 2015
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: Traditional measures of productivity are applied after the fact, so they do little to help contractors spot issues during a job — while there’s still time to do something about it. This article looks at one remedy: ASTM International’s Job Productivity Measurement (JPM) standard. Adopted in 2010, the standard enables contractors to measure productivity throughout a job and serves as an “early warning system” for potential productivity problems down the road.
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The Contractor’s Corner – What is a zero net energy building?
Fall 2014
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: In this issue’s “Contractor’s Corner,” we answer a question about the definition and nature of zero net energy (ZNE) buildings. A ZNE building, as defined by the National Renewable Energy Laboratory, is one that generates enough renewable energy on-site to equal or exceed its annual energy usage. Getting in on one of these projects now could position a construction company as a leader in this sustainable building trend going forward.
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Practical Perspectives: Key financial issues for you and your family – Employing tax breaks while searching for a job
February / March 2014
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: In this issue’s “Practical Perspectives,” “Bonnie” decides to make her move and start searching for an executive position. So she visits her financial advisor to discuss a tax-savvy job search. He tells her what job-search expenses she can and cannot deduct.
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Why valuators need accounting know-how
September / October 2012
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: Accounting and appraisal are interrelated disciplines. After all, financial statements are the foundation for valuing a business. So it’s imperative that valuators understand accounting terminology and how to adjust for material differences in accounting methods. This brief article discusses how different accounting methods can affect a valuation. Experienced valuators ensure they make the proper adjustments to avoid comparing apples to oranges when determining a business’s value.