This article was written by Ashley Sullivan, CCSP, Partner MSC, President, American Society of Cost Segregation Professionals. On March 18, 2026, the Internal Revenue Service issued Revenue Procedure 2026‑17, providing...

This article was written by Ashley Sullivan, CCSP, Partner MSC, President, American Society of Cost Segregation Professionals. The OBBBA expanded the depreciation landscape by introducing Qualified Production Property (QPP), a...

This article was written by Ashley Sullivan, CCSP, Partner MSC, President, American Society of Cost Segregation Professionals. Notice 2026‑11 marks a significant turning point in the bonus depreciation landscape, reaffirming...