The tax benefits of performing a depreciation study

Article Abstract:

Property owners can increase their cash flows by about 15% through proper asset classification based on depreciation period. The attention to asset classification resulted from the Tax Reform Act of 1986, which increased the depreciation period of nonresidential property from 19 to 31.5 years and replaced accelerated depreciation to the straight-line method. For personal property, however, the accelerated method was retained and the depreciation period was increased by only two years. The definitions of real and personal property and land improvements are discussed and a depreciation study showing the benefits realized from proper asset classification is presented.

Personal property, Depreciation, Improvements (Law)

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SOP-92-1: accounting for real estate syndication income

Article Abstract:

The American Institute of Certified Public Accountants has released Statement of Position (SOP) 92-1 that designates the way generally accepted accounting principles should be administered in accounting for real estate syndication income. Real estate professionals are advised to note that recommendations in SOP 92-1 concerning the recognition of income from real estate syndication endeavors should be applicable to entities engaged in real estate syndication activities.

Accounting, Real estate investment, Real estate investments

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Chinese enforcements of environmental laws may impact non-performing loan transactions

Article Abstract:

An overview on the possibilities of environmental laws enforced by Chinese government impacting the investors in non-performing loan transactions is presented.

China, Government domestic functions, Forecasts, trends, outlooks, Financial management, Investment Offices, Investment Companies, Open-End Investment Funds, Investment Funds & Trusts, Finance, Forecasts and trends, Environmental aspects, Market trend/market analysis, Environmental policy, Investors, Environmental law, Company financing, Industry forecasts

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