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, ...

In early September, I published an article seeking guidance from the IRS on how to implement the new capitalization rules under IRC Section 174, which was effective on Jan. 1, 2022. Much to my ...

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 ...

Multinational entities (MNEs) often borrow funds both externally and internally. This could be in the form of external loans or leveraging internally on the funds available within the group to ...

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 ...