Accouting for Alternative Energy Investments By Joseph P. Sebik
The U.S. tax code includes substancial tax intax incentives in the form of tax credits to promote new alternative energy projects. In December of 2015 thes tax credits were extended for serveral years. To provide a better understanding of the complex nature of the financial reporting, here is a comprehensive look at some commonly found types of alternative energy projects and their financing and investment structures along with the accouting for them by the investors.
The Impending Impact of Section 1071 and Creeping Consumerism on Equipment FInance By John C. Redding, Mooari K. Shah, Kathleen C.Ryan, and Mitchel M. Grod
Section 1071 of the Dodd-Frank Act goes beyond consumer lending to regulate business credit. It broadly applies to any entity engaged in financial activity, which may include commerical lessors once the Consumer Financial Protection Bureau publishes proposed regulations for late 2016. Will you be ready?