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Adopting the New FASB Lease Accounting Standard

Adopting the New FASB Lease Accounting Standard

by Angie Wilson on June 7, 2019 with No Comments

The lease accounting standards define how companies must account for their leases – a specific type of contract that allows one party to use an asset of another party in exchange for consideration.  Leases may be for equipment or real estate and are classified as either operating or capital leases. … Read More

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IRS Section 199A Trade or Business: Rental Real Estate

IRS Section 199A Trade or Business: Rental Real Estate

by Angie Wilson on June 2, 2019 with No Comments

The Tax Cuts and Jobs Act of 2017 introduced Section 199A, the Qualified Business Income deduction. A new deduction available on the profits of sole proprietorships, partnerships, S Corporations and some trusts and estates. This tax benefit is aimed at reducing the tax burden of US based business owners that … Read More

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