Repairs vs. Improvements: The Tax Rule That Saves Small Businesses Thousands
Deduct repair costs immediately or depreciate improvements? Learn the IRS BAR test and the 27.5- or 39-year rules to lower your small business tax bill.
#depreciation
Depreciation
Methods and strategies for depreciating fixed assets including straight-line, MACRS, and accelerated depreciation
US Section 179 Deduction: 2026 Equipment Write-Off Rules
Understand the US federal Section 179 deduction for 2026, including the $2,560,000 limit, eligible equipment, vehicle restrictions, business-income ceiling, and IRS filing rules.
Property Management Accounting: A Complete Guide to Rental Property Finances and Taxes
Learn how to set up property management accounting for rental properties, track income and expenses, maximize tax deductions including depreciation and 1031 exchanges, and file your taxes correctly on Schedule E.
Property Management Accounting: A Complete Guide to Bookkeeping and Taxes for Landlords
Learn how to set up property management accounting for rental properties, maximize landlord tax deductions including depreciation and repairs, handle security deposits correctly, avoid common bookkeeping mistakes, and file taxes using Schedule E.
Straight-Line Depreciation: The Formula, Real Examples, and How to Calculate It
Learn the straight-line depreciation formula, see step-by-step calculation examples, and understand when to use this method. Covers IRS recovery periods, journal entries, depreciation schedules, and comparisons with accelerated methods.