Intangible drilling and development costs (IDCs) are capital in nature; however, the IRC and regulations provide alternatives for treatment of such costs. The individual or entity that holds the ...

The U.S. Congress will soon consider whether to extend the tax cuts enacted in the 2017 Tax Cuts & Jobs Act that are set to expire at the end of 2025. One of those expiring tax cuts grants a ...

As is typical in small business valuation, the IRS has indicated that the extent to which a business’ value is attributable to intangible value in the form of goodwill must be determined on a case by ...

For anyone operating in the commercial real estate sector in Georgia, one of the most impactful legislative developments of 2025 is the enactment of HB 586, which amends the state's intangible ...

Learn about acquisition adjustments, their role in M&A premiums, and how they impact asset valuation, depreciation, and corporate taxes.

The California Supreme Court in Olympic and Georgia Partners, LLC v. County of Los Angeles addressed how certain payments and valuation methods should be treated in property tax assessments of hotel ...

Learn how EBITD gauges profitability before taxes and depreciation. Understand its benefits and limitations to better evaluate financial performance.