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At the beginning of the 19th century, there was an historical event that was the catalyst for developing what has become one of the most commonly used business strategies. The building and expansion of the railroad system forced corporations to have to raise capital to an extent they never had to before. Previously, these large projects were funded by the government. Now with corporations having to have significant capital outlay, the creation of depreciation came into existence and along with it more robust reporting structures. This has evolved from the beginning with real estate, to equipment and then to the application to intellectual property in the 20th century. The use of depreciation and amortization is so second nature that we don’t even think about when it didn’t exist. IRC §1250 and §1245 have been codified to cover depreciation and amortization.
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By Deborah C. Scaringi
How do we go back to conducting productive business without seeming callous to the harsh realities many people are experiencing?
By Christopher M. Ferguson
This article discusses what tools the government has for pursuing seemingly undeserving PPP borrowers, the obstacles to bringing such cases, and the factors that may influence the government’s decision in pursuing criminal or civil cases.
By MP McQueen
Recruiters say the demand for contract attorneys in corporate and government legal departments and law firms is rising as the ongoing COVID-19 pandemic creates more of certain types of legal work.
By Rinky S. Parwani and Greg Garman
The billable hour is still profitable from a transactional perspective, but from a strategic perspective, in today’s economy, that profitability has begun to erode. That’s because our economy has fundamentally transformed into a service economy that is based on leverage and scale.