A balance sheet offers a glimpse into a company’s assets and breaks them into two categories: current and non-current assets. Current assets like cash equivalents and securities can easily be ...

A company cannot deduct the entire cost of a long-lived asset -- one with a lifetime more than one year long -- all at once. Rather, it must space out the deductions over the useful lifetime of the ...

Depreciation determines the loss of value of an asset over its useful life. Many, or all, of the products featured on this page are from our advertising partners who compensate us when you take ...

Plant assets are long-term fixed assets used in production, such as machinery and land. These assets are recorded at cost minus depreciation, impacting balance sheet values. Depreciation affects both ...

As a business owner, you need to keep an up-to-date valuation of your business and its assets. One adjustment that you need to make every year is to account for the annual depreciation of your total ...

It's not that Uncle Sam does not want your clients to deduct those big-ticket items that are critical to running almost any business. The less cynical among us would nod and agree with the Internal ...

Increased current cash flows and net-present-value savings from accelerated tax depreciation resulting from cost-segregation studies have been discussed in the JofA and other professional literature.

Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...