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Section 199A in Review

Deduction
by Lora Ament
Passed on December 22, 2017, the new deduction referred to as the Section 199A deduction for qualified business income has limitations in terms of eligibility, the types of activities that qualify, and the amount that can be deducted. Read more

Leases: Accounting Standards 2016-02

Leasse
by Richard Stephenson
Even though effective dates for ASU 2016-02 appear to be far in the future, companies should think about preparing for this new standard sooner rather than later because of FASB's new revenue recognition. Read more