Ralph A. Gerra's Guides

President's Depreciation Proposal Will Encourage Capital Investment

President Obama has proposed allowing businesses to immediately deduct 100% of the cost of new equipment placed in service through the end of 2011. This accelerated write-off produces a significant incentive for investment in productive equipment. Many questions remain open: When...

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Distilling the Nonsense from Senate Finance Committee Press Release

Carl Levin ignorescrucial differences between tax and financial accounting for compensatory stock options. Levin compares the low financial accounting expense from the current grant of new out-of-the-money options to the higher tax expense from the current exercise of mature in-t...