A new U.S. tax law could give Apple a multibillion-dollar lift in free cash flow, with the effects possibly starting soon.

Sweeping supply-side tax cuts are now law, bringing immediate reporting impacts and long-term planning questions for finance ...

Among other things, the OBBBA permanently reinstates 100% bonus depreciation under Section 168(k) for qualified property placed in service after January 19, 2025, raises the Section 179 expensing cap ...

As a 2024 presidential candidate, Donald Trump promised to reduce the corporate tax rate from 21% — the rate set by Trump's 2017 tax law — to 15% for companies that make their products in America. His ...

Expensing Is a Crucial Part of Tax Reform . To help the economy realize its growth potential, any tax reform plan must include both expensing and a lower corporate tax rate.

If you think Tuesday's post-close news was bad, consider P/E ratios while accounting for the expensing of options. If you think Tuesday's post-close news was bad, consider P/E ratios while ...

Momentum is growing in favor of the practice, even among shareholders of tech firms. Small investors' support for the expensing of stock options has gotten a lot of attention lately, as angry ...

Should Allow Firms ‘100% Immediate Expensing’ He cites example of U.S. companies moving back from China Trump tax law already allows the writing off of many expenses ...

Full expensing for research and development (R&D) lowers the cost of R&D efforts and accelerates innovation. This is true whether you are a global company, like Google or Meta, or an upstart ...

I said in Monday's column that tech executives opposed to stock-option expensing would get an F from their old business school professors. While I still believe as much, I must concede they would ...

Hancock, Peter, Roberto G. Mendoza, and Robert C. Merton. "A Proposal for Expensing Employee Compensatory Stock Options for Financial Reporting Purposes." Journal of Applied Corporate Finance 17, no.

Full expensing is not the Government’s most generous offer ever: the previous Super Deduction regime allowed businesses to deduct 130% of the value of qualifying assets from Corporation Tax. Full ...