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Section 460 decides when contract profit is taxed. Here is how percentage of completion and completed contract compare for commercial work.

Section 179 and bonus depreciation both expense equipment, but they work differently. Here is how contractors should choose in 2026.

100% bonus depreciation is now permanent. Here is how commercial contractors should time equipment, handle used purchases and watch state rules.

Fourteen moves to review before December 31, from equipment timing and WIP to PTET, retirement plans and the new 1099 rules.