New Mexico Just Said No to 100% Bonus Depreciation: What SB 151 Means for Your 2027 State Taxes
New Mexico SB 151 makes C corporations add back federal 100% bonus depreciation from 2027; pass-through owners keep it. Place assets in service in 2026.
#bonus-depreciation
Bonus Depreciation
First-year bonus depreciation rules, qualifying property, and tax savings under the One Big Beautiful Bill Act
Portable Storage Container Rental Bookkeeping: Why Your PODS-Style Business Isn't Taxed Like a Self-Storage Facility
U.S. portable storage rentals are taxable equipment rental, not exempt real-estate rent — split five revenue streams and depreciate the fleet.
Building Your 2027 CapEx Budget: How Small Businesses Plan Capital Spending, Rank Projects, and Time Purchases for Maximum Tax Value
A 2027 CapEx budget turns equipment failures into scheduled buys: inventory assets, rank projects by payback and NPV, and time purchases around Section 179.
Why Your Ski Shop's Book Value Isn't What Last Season's Rental Skis Are Worth
Rental skis lose value faster than 7-year MACRS assumes; keep a management schedule, and plan for IRS Section 1245 recapture on spring demo sales.
Ditching the Cloud for a Colo Rack? The Move Changes Your Depreciation Schedule, Not Just Your Monthly Bill
Leaving the cloud for a colo rack turns opex into capex — servers are 5-year MACRS property, but Section 179 or 100% bonus can expense them in year one.
The Mid-Quarter Convention Trap: How Q4 Equipment Purchases Can Slash Your First-Year Depreciation
More than 40% of your MACRS basis placed in service in Q4 forces the IRS mid-quarter convention on every asset — a 5-year purchase falls from 20% to 5%.
Trading In Your Business Vehicle? The Trade Allowance Is Taxable — Gain, Recapture, and New Basis Explained
Since 2018, trading in a business vehicle is a taxable sale, not a tax-free swap — the trade allowance minus your adjusted basis is gain, depreciation is recaptured as ordinary income on Form 4797, and the new vehicle's depreciable basis is its full cost.
Custom Harvest Crew Bookkeeping: Pricing Per-Acre Work, Costing the Road, and Depreciating a $500,000 Combine
How a custom combine harvest crew builds a per-acre rate from its own fuel, labor, repair, depreciation and transport costs instead of the neighbor's price, tracks road expenses like crew housing, lowboy moves, rain days and IFTA reporting, handles seasonal and H-2A payroll, and depreciates a $500,000 combine as 7-year MACRS property using Section 179 and 100% bonus depreciation.
Crane Rental and Rigging Bookkeeping: What Your Boom Truck Really Costs Per Lift
A crane rental company is three businesses sharing one yard — equipment, labor, and logistics. This guide covers 5-year MACRS treatment for cranes, the $2.5M Section 179 limit and permanent 100% bonus depreciation, splitting bare from operated rental in the chart of accounts, per-lift job costing including mobilization, and the utilization math behind an idle fleet that can cost $209,000 a year.
Drone Photography and Videography Business Bookkeeping: Part 107 Costs, Insurance, and Fleet Depreciation Made Simple
FAA Part 107 certification costs $175 for the knowledge test plus $5 per drone for registration, drone liability insurance runs $500 to $1,500 per year for $1 million coverage while hull runs 8 to 12 percent of aircraft value, and 2026 restores 100 percent bonus depreciation with a $2.56 million Section 179 limit — this guide shows how to expense certification, book prepaid insurance, depreciate a short-lived fleet, price per deliverable, and handle sales tax before your next flight.
E-Bike Rental Fleet Bookkeeping: How to Depreciate a Fast-Aging Asset, Capitalize Battery Packs, and Budget the $400–$900 Replacement Cycle
A 10-bike e-bike rental fleet costs $15,000–$30,000 to launch, but each swappable battery lasts only 500–1,000 cycles and costs $400–$900 to replace — often within a year at rental utilization. This guide shows how to capitalize bikes and packs separately, depreciate under 2026 Section 179 and restored 100% bonus depreciation, reconcile net app payouts to gross revenue, and track utilization and revenue per bike per day before the next battery wave hits.
Mobile Home and RV Park Bookkeeping: Utility Bill-Backs, Cost Segregation, and Clean Entity Accounting
Parks earn their margin in the ledger. Submetering or RUBS recovers 80-100% of variable utility costs and typically lifts net income 20-30%, and a cost segregation study reclassifies 40-60% of depreciable basis into 5- and 15-year property that now qualifies for 100% bonus depreciation. This guide covers gross-up bill-back accounting, lot rent vs. home rent separation, intercompany flows between holding and management entities, Form 8594 allocation, and a monthly close checklist for manufactured home and RV parks.