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  2. The biggest tax changes impacting small businesses in 2025 - AOL

    www.aol.com/biggest-tax-changes-impacting-small...

    Increased bonus depreciation. Lower C corp tax rates down to 21% ... ‍If QBI expires, you'll be taxed on the full $150,000, which would increase the business owner's personal tax bill.

  3. MACRS - Wikipedia

    en.wikipedia.org/wiki/MACRS

    In addition to extending the availability of bonus depreciation in general, the Tax Relief Act provided for a new 100 percent depreciation deduction for qualified property that is acquired and placed into service by the taxpayer between September 8, 2010, and January 1, 2014. [8]

  4. Small Business Jobs Act of 2010 - Wikipedia

    en.wikipedia.org/wiki/Small_Business_Jobs_Act_of...

    Speaker of the House Nancy Pelosi signing the bill after it passed in the House September 23, 2010 The Small Business Jobs Act of 2010 ( H.R. 5297 ) is a federal law passed by the 111th United States Congress and signed into law by President Barack Obama on September 27, 2010. [ 1 ]

  5. Jobs and Growth Tax Relief Reconciliation Act of 2003

    en.wikipedia.org/wiki/Jobs_and_Growth_Tax_Relief...

    The Jobs and Growth Tax Relief Reconciliation Act of 2003 ("JGTRRA", Pub. L. 108–27 (text), 117 Stat. 752), was passed by the United States Congress on May 23, 2003, and signed into law by President George W. Bush on May 28, 2003.

  6. Depreciation recapture - Wikipedia

    en.wikipedia.org/wiki/Depreciation_recapture

    At the end of those four years, the taxpayer's adjusted basis in the asset had changed to $600. If the taxpayer then sells the asset for $700, then they would realize a gain of $100. Because they received depreciation deductions, they would be required to include the $100 gain as part of their ordinary income. This is a depreciation recapture.

  7. First Solar (FSLR) Q4 2024 Earnings Call Transcript

    www.aol.com/finance/first-solar-fslr-q4-2024...

    For the full year 2024, our operating income was $1.4 billion, which included depreciation, amortization, and accretion of $423 million, ramping on the utilization cost of $82 million, production ...

  8. Executive compensation - Wikipedia

    en.wikipedia.org/wiki/Executive_compensation

    Two strikes - In Australia an amendment to the Corporations Amendment (Improving Accountability on Director and Executive Remuneration) Bill 2011 [60] puts in place processes to trigger a re-election of a Board where a 25% "no" vote by shareholders to the company's remuneration report has been recorded in two consecutive annual general meetings.

  9. Gross income - Wikipedia

    en.wikipedia.org/wiki/Gross_income

    Gross margin = [(net sales – cost of goods sold)/net sales] × 100%. Operating profit = gross ... Earnings before interest, taxes, depreciation and amortization ...