#bonus-depreciation
Bonus Depreciation
First-year bonus depreciation rules, qualifying property, and tax savings under the One Big Beautiful Bill Act
Drone Photography and Videography Business Bookkeeping: Part 107 Costs, Insurance, and Fleet Depreciation Made Simple
FAA Part 107 certification costs $175 for the knowledge test plus $5 per drone for registration, drone liability insurance runs $500 to $1,500 per year for $1 million coverage while hull runs 8 to 12 percent of aircraft value, and 2026 restores 100 percent bonus depreciation with a $2.56 million Section 179 limit — this guide shows how to expense certification, book prepaid insurance, depreciate a short-lived fleet, price per deliverable, and handle sales tax before your next flight.
E-Bike Rental Fleet Bookkeeping: How to Depreciate a Fast-Aging Asset, Capitalize Battery Packs, and Budget the $400–$900 Replacement Cycle
A 10-bike e-bike rental fleet costs $15,000–$30,000 to launch, but each swappable battery lasts only 500–1,000 cycles and costs $400–$900 to replace — often within a year at rental utilization. This guide shows how to capitalize bikes and packs separately, depreciate under 2026 Section 179 and restored 100% bonus depreciation, reconcile net app payouts to gross revenue, and track utilization and revenue per bike per day before the next battery wave hits.
Mobile Home and RV Park Bookkeeping: Utility Bill-Backs, Cost Segregation, and Clean Entity Accounting
Parks earn their margin in the ledger. Submetering or RUBS recovers 80-100% of variable utility costs and typically lifts net income 20-30%, and a cost segregation study reclassifies 40-60% of depreciable basis into 5- and 15-year property that now qualifies for 100% bonus depreciation. This guide covers gross-up bill-back accounting, lot rent vs. home rent separation, intercompany flows between holding and management entities, Form 8594 allocation, and a monthly close checklist for manufactured home and RV parks.
Section 45W Has Expired: What the Commercial Clean Vehicle Credit's Sunset Means for Small Fleets
The One Big Beautiful Bill Act ended the Section 45W Qualified Commercial Clean Vehicle Credit — the lesser of 15% of basis (30% for pure EVs) or incremental cost, capped at $7,500 under 14,000 lbs GVWR and $40,000 at or above — for vehicles acquired after September 30, 2025, along with the 30D and 25E credits. Only the Section 30C refueling-property credit survives, for property placed in service through June 30, 2026. Covers the acquisition-date and written-binding-contract tests that decide whether a vehicle you ordered still qualifies, how a fleet EV pencils out on total cost of ownership without federal money, and the Section 179, bonus depreciation, and per-VIN asset records that replace it.
Gig Economy Driver Tax Deductions 2026: The 72.5-Cent Mile, the $25K Tips Break, and 100% Bonus Depreciation
For 2026, gig drivers deduct 72.5 cents per mile through June and 76 cents after, claim up to $25,000 in qualified tips as an above-the-line deduction, and expense vehicles at 100% bonus depreciation — if they log miles and tips contemporaneously and keep books on the right Schedule C lines.
Bonus Depreciation in 2026: 40% Under Current Law vs. 100% If OBBBA Retroactivity Passes — How to Model the Swing on an $80K Equipment Buy
2026 bonus is 40% under current law — $32K on an $80K machine, not $80K — unless OBBBA restores 100% retroactively; here's how to model the swing vs. Section 179 and keep the ledger straight.
Pet Cremation Bookkeeping: Pricing Tiers, Veterinary Referral Splits, and Retort Depreciation
Pet cremation businesses run three revenue models at once (tiered cremation service, veterinary referral commissions, and merchandise sales), and the retort itself depreciates as 7-year MACRS equipment eligible for 100% bonus depreciation on property placed in service after January 19, 2025 — not as a 39-year building improvement.
Massachusetts Decouples from OBBBA: What R&D Expensing, Section 179, and Bonus Depreciation Changes Mean for Your Business
Massachusetts rejected four major OBBBA federal tax breaks — immediate R&D expensing, 100% bonus depreciation on qualified production property, the $2.5M Section 179 limit, and the EBITDA-based interest cap — and set a September 10, 2026 deadline to file amended 2025 state returns without interest charges.
Mobile Pet Grooming Bookkeeping: Van Depreciation, Per-Appointment Costing, and the Fuel Line Owners Underbudget
How mobile pet groomers should book a $35,000–$80,000 grooming van — splitting chassis from buildout for depreciation and Section 179, building a five-component per-appointment cost model, and budgeting fuel and maintenance against the 76-cent 2026 IRS mileage rate.
1031 Like-Kind Exchanges: How Small-Business Owners Defer Capital Gains on Real Estate
A Section 1031 like-kind exchange lets you defer capital gains tax when selling business or investment real estate — but only real property qualifies since 2018, a qualified intermediary must hold the proceeds, and two hard deadlines (45 days to identify, 180 days to close) allow no extensions. Here's how the rules, boot traps, and 2025 bonus depreciation interplay actually work.
You Missed the July 4 Solar Deadline. Here's What's Actually Left of the Business Tax Credit
Businesses that missed the July 4, 2026 begin-construction deadline can still claim the 30% Section 48E solar credit — but only if the system is placed in service by December 31, 2027, with no partial credit after. Covers the under-1 MW prevailing-wage exemption, domestic content and energy community adders, MACRS plus 100% bonus depreciation, selling the credit under Section 6418, and the 10-year FEOC clawback risk.
The Short-Term Rental Tax Loophole in 2026: Cost Segregation, 100% Bonus Depreciation, and the 7-Day Rule
How the short-term rental loophole lets W-2 earners deduct rental losses against salary — average guest stays of 7 days or less plus one of seven material participation tests move the property out of passive-loss rules, and a cost segregation study combined with the OBBBA's permanent 100% bonus depreciation can convert 20–30% of the purchase price into first-year deductions.