Bonus depreciation lets businesses immediately deduct the full cost of qualifying assets, such as property with a tax life of 20 years or less, when placed in service. The OBBBA permanently restored ...

Famed investor Michael Burry on Saturday ignited a fresh debate over the sustainability of the artificial-intelligence boom, questioning whether tech giants’ massive data center spending can continue ...

Depreciation is often seen as one of the most attractive tools in tax planning. By allowing the gradual deduction of the cost of business assets, it creates an immediate sense of tax savings. In the ...

Greg Peters, co-chief investment officer for public fixed income at PGIM, joins WSJ’s Take On the Week to discuss the AI financing challenge and why he views long-term debt for data centers as risky.

Embedded Anthropic engineers have spent six months at Goldman building autonomous systems for time-intensive, high-volume back-office work. The bank expects efficiency gains rather than near-term job ...

Rising capital expenditure by hyperscalers could translate into significantly higher depreciation charges over the coming years, a dynamic that Morgan Stanley said may not be fully reflected in ...

Depreciation is how businesses spread the cost of expensive, long-lasting items over time instead of writing them off all at once. In plain terms, it recognizes that assets like vehicles, equipment ...

Simply sign up to the US companies myFT Digest -- delivered directly to your inbox. Internet companies are in denial about getting fat. The advertising silos and data miners of 10 years ago are now ...

During a speech on Wednesday at the World Economic Forum in Davos, Switzerland, President Donald Trump floated the idea of allowing depreciation for personal residences. Depreciation is a yearly ...

John Parker is a business writer with 20+ years of experience as a business executive specializing in accounting and finance. Charlene Rhinehart is a CPA , CFE, chair of an Illinois CPA Society ...

A debate is raging over the accounting treatment of Nvidia NVDA-0.66%decrease; red down pointing triangle chips and other equipment that tech companies are splurging on. This time, some of the AI ...