Repair vs Capitalization Review

Properly categorize expenditures as deductible repair and maintenance expenses or as capital depreciable improvements

Change in Accounting Method Consulting

481(a) calculations to find “catch-up in depreciation” total

Preparation of draft Form 3115 and Draft to Form 3115 for change in accounting methods related to depreciation, Tangible Property Regulations, and 179D studies 

Retirement and Disposition Studies

Review, identify and remove assets that are no longer in service that are on a company’s fixed asset schedule

Technical Guidance and Advisory

Bonus Depreciation Eligibility, Section 179 Expensing, Step-up-in Basis, Demolition of Property Treatment & Expensing; Passive Loss Limitations, Depreciation Recapture, Qualified Improvement Property,

Code Section 163(j) Applicability, Change-in-use rules