Most of the tax provisions enacted under the law known as the Tax Cuts and Jobs Act (TCJA), P.L. 115-97, became effective on Jan. 1, 2018, such as the 21% corporate tax rate, the $10,000 limitation on ...
Amortization is an accounting technique used to distribute asset value or loan principal over time. There are different techniques for calculating amortization and depreciation and there is guidance ...