The Tax Cuts and Jobs Act of 2017 (TCJA) introduced significant changes to the tax treatment of specified research and experimentation (SRE) expenditures. Historically, companies were able to ...
Software developer pay spans a notoriously wide range, but few would argue that U.S.-based development costs are “cheap.” According to a U.S. News & World Report analysis, the median U.S. software ...
Hidden. The word implies something unpredictable, already hinting at losses. There are things accessible to cold calculation. Then, there are things that you have to uncover, which, like an iceberg, ...
One of the more significant issues that taxpayers and tax practitioners have faced in recent months is the Tax Cuts and Jobs Act’s (TCJA) amendment to Section 174, requiring capitalization of ...
The Financial Accounting Standards Board decided to pursue targeted improvements to its rules for accounting for and disclosing software costs, instead of a single overarching model. Processing ...