有形资产
维修规定

你被要求
采取强制措施?

These mandatory regulations may require action from you

Final IRS regulations issued September 13, 2013, impact any taxpayer who incurs costs to acquire, maintain or improve tangible property. The regulations provide direction on whether and when the costs incurred must be capitalized versus treated as an expense.

See how our tangible asset 维修规定 service could help your organization.
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有形资产 维修规定

考虑谁的好处

Any taxpayer, regardless of industry, may benefit from the new rules, including banking, retail & hospitality, manufacturing, office buildings, pharmaceutical, warehouse & 分布 facilities, utilities and many others

考虑的好处

Current year cash flow savings from identification of expenditures made during the current year that qualify for expense treatment

Implementation of capitalization policies and procedures to maximize 好处 utilizing safe harbor rules

Identification and adoption of accounting methods that meet requirements of new regulations and maximize current and future deductions of repair and maintenance expenditures

Minimization of non-compliance risk

How AGH's 有形资产 维修规定 service can help your organization

The tangible property regulations are mandatory, not elective. The regulations were generally effective for tax years beginning on or after January 1, 2014. The regulations no longer allow taxpayers to look back into prior years and "catch-up" any missed opportunities. 因此, consideration must be given each tax year on whether or not any 好处 exist and, 如果是这样的话, any 好处 must be captured on current year returns.

The IRS previously issued a “stand-down” for audits on repairs, maintenance and related dispositions, 但这个宽限期已经结束了. Again, taxpayers no longer have the option to defer compliance. 审计s in this area will likely be an area of high activity. 从2018年开始, a particular area of interest for the IRS is on how the gain or loss is calculated on disposition of assets.

Carefully conducted 成本隔离 studies should also be considered and can be combined with the adoption of these IRS regulations to increase any positive impact and to lessen any potential negative impact. AGH’s 成本隔离 team of engineers and tax professionals is available to assist you in this implementation.

The final regulations are complex and confusing, and each taxpayer’s facts and circumstances are different. AGH’s team of professionals is proficient at evaluating the final regulations and applying them to each 个人所得税payer’s situation to achieve significant increases in cash flow.

方面的好处

Four categories of expenditures have been specifically identified and defined by the final regulations, which provide an opportunity for expense treatment. Determination of whether or not compliance has been met is the key. In order to comply, expenditures may satisfy any one of the four below categories:

  1. De minimis safe harbor - $5,000 (AFS) or $2,500 (Non-AFS) limitation (as applicable)
  2. 例行维护安全港
  3. 材料和供应
  4. 部分性格

In addition to the above categories, a second major area of opportunity under the final regulations exists for taxpayers who incur costs to remodel or repair assets. Those taxpayers must apply guidance provided related to areas defined in the final regulations as betterments, 适应或修复. Costs for the following types of activities often may be able to take advantage of the new regulations and receive expense treatment:

改造成本
屋顶修理 更换门 & 窗户
停车场的维修 更换天花板
暖通空调维修或更换 定期维护
刷新存储外观 删除墙

See if you are eligible to take advantage of the regulations. 点击开始.

布鲁斯·斯塔布斯,法学博士

副总统
AGH Specialized Tax Solutions, LLC

Bruce Stubbs has more than 20 years of legal and tax 咨询 experience. His past 18 years have been devoted to research & 开发(R&D)税收抵免服务, 成本隔离, 以及固定资产税收问题, including the repair versus capitalization issues — also known as the 维修规定. He has more than 18 years of experience in public accounting providing tax 咨询 services to clients across all industries, 包括零售, hospitality and health care entities ranging from assisted living to full-service hospitals. Bruce’s practice also covers manufacturing applications including aircraft and aircraft components, 塑料, 电子产品, 自定义工作商店, 工业和商业, and computer software development.

Bruce’s undergraduate degree is in accounting. He also earned his juris doctorate (JD) from Washburn University School of Law and his master of laws in taxation (LLM) from the University of Denver School of Law. Bruce is a frequent speaker for CPA and business groups about specialized tax topics such as research and development tax credits, 成本隔离 and the expensing versus capitalization regulations.