The CPA Advocate: May, 2014.� The AICPA asked members to take a brief survey regarding the safe harbor rules for deducting or capitalizing expenditures on tangible property.� The overwhelming majority agree that a higher de minimis threshold is needed.
Source: http://feedproxy.google.com/~r/AICPA_Advocacy/~3/9rj7_94nZQw/TangiblePropertySurveyResults.aspx
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