Daily Archives: January 28, 2013


Bonus Depreciation provides excellent tax management tool

Bonus Depreciation is an invention of the Economic Stimulus Act of 2008.  It was originally established to create  a deduction which allowed businesses to recover the costs of capital expenditures faster than ordinary depreciation by permitting businesses to immediately write-off 50% … Continue reading


Section 179 temporary limits offer continued opportunity for infrastructure investment by small business

The Section 179 Deduction has been significantly enhanced for the tax years 2012 and 2013 by ATRA [see recent articles on this blog], giving small businesses a retroactive boost for 2012 purchases and a prospective incentive to invest in their own future by purchasing, financing or leasing new … Continue reading