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Construction Loan Initiation and Borrowing Costs: Capitalize or Expense?

Determining the cost basis of new construction is not as straightforward as it seems. In addition to direct costs, indirect costs may also be required ... read more >

New York Bans Fracking After Health Report

New York Governor Andrew Cuomo’s (D) administration announced on Wednesday, December 17, 2014 that it would ban hydraulic fracturing in the State ... read more >

Conversion to Accrual Basis Threatens Small Businesses


By Jennifer Antoon

The House Ways and Means Chairman David Camp (R-MI) on February 26, 2014 released the 979-page “Tax Reform Act of 2014” discussion draft. Chairman ... read more >