Cost Recovery
Cost recovery is the ability of businesses to recover (deduct) the costs of their investments.
Featured Research
Permanence for 100 Percent Bonus Depreciation Provides More Cost-Effective Growth than Permanence for Individual Provisions
September 5, 2018
The TCJA’s Expensing Provision Alleviates the Tax Code’s Bias Against Certain Investments
September 5, 2018
The Fixtures Fix: Correcting the Drafting Error Involving the Expensing of Qualified Improvement Property
May 30, 2018