Two Ways to Treat the Vanishing Bonus Depreciation Tax Break

Business Valuation UpdateVol. 30 No. 2
February 2024
legislation
tax, discounted cash flow (DCF), accounting, depreciation, Tax Cuts and Jobs Act

Summary

Michelle Gallagher and Nathan Olberding (both with Adamy Valuation) present a nice example of how to consider the sunsetting of the bonus depreciation rules in a valuation. The rules were enacted by the Tax Cuts and Jobs Act (TCJA).