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

Overview of the Senate’s Amendment to the Tax Cuts and Jobs Act

November 15, 2017

Important Differences Between House and Senate Versions of the Tax Cuts and Jobs Act

November 10, 2017

Details of the House Tax Cuts and Jobs Act

November 2, 2017


Related Articles

Sanders’ New Bill Rests on Economic Misunderstandings

November 19, 2018

Canada May Follow the United States’ Lead on Improving Tax Depreciation for Investment

November 19, 2018

The Economics of Stock Buybacks

September 19, 2018

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

Responding to the NYT’s Stock Buybacks Analysis

August 15, 2018

What the Main Criticisms of Stock Buybacks Get Wrong

August 6, 2018

Bureau of Economic Analysis Releases Q2 2018 GDP Estimate

July 27, 2018

Stock Buybacks Don’t Hinder Investment Spending

June 19, 2018

New Letter Says the “Retail Glitch” is Discouraging Business Investment

June 11, 2018

The Fixtures Fix: Correcting the Drafting Error Involving the Expensing of Qualified Improvement Property

May 30, 2018

Capital Cost Recovery across the OECD, 2018

May 24, 2018

Missing Some Context on Stock Buybacks

May 8, 2018

Assessing the Bureau of Economic Analysis 2018 Q1 GDP Estimate

April 30, 2018

Business Investment Increases by 39 Percent in Q1 2018

April 27, 2018

Recommendations to Congress on the 2018 Tax Extenders

April 17, 2018

Lawmakers May Vote on Making Key Provisions of the TCJA Permanent

April 5, 2018

Governor Dayton’s Budget Proposal: Some Pro-Growth Provisions, but Misses the Mark on Others

March 21, 2018

How an Unexpected Revenue Ruling Penalizes Capital Investment in Pennsylvania, and How Lawmakers Can Fix It

March 19, 2018

Tax Reform Isn’t Done

March 8, 2018