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...

This article was written by Jason Mollner, Partner. The One Big Beautiful Bill Act (OBBBA) has created new opportunities for businesses to deduct their Research and Experimental (R&E) expenditures. For...