Assets like equipment, vehicles and furniture lose value as they age. Parts wear out and pieces break, eventually requiring repair or replacement. Depreciation helps companies account for the ...

Depreciation is the recovery of the cost of a physical asset, like property or equipment, over multiple years. It allows companies to spread out the cost of some expenses, reduce taxable income and ...

100% bonus depreciation is back. Here’s what that means for your CRE business. The One Big Beautiful Bill Act (OBBBA) restores the 100% bonus depreciation which had been gradually phasing out.

An open-end lease requires the lessee to make a final balloon payment to purchase the asset. Learn how open-end leases work, their benefits, and their use in commercial leasing.

The One Big Beautiful Bill Act (the “Act”) includes significant amendments to bonus depreciation under Section 168(k). The Act permanently reinstated “bonus” depreciation at 100% of the cost of ...

Legislation passed in 2025 can provide significant additional tax savings for individuals who own rental properties or commercial real estate. A basic understanding of 100% bonus depreciation and ...