Depreciation looks routine... until a law changes, a state decouples, or an auditor asks for support on an asset placed in service a decade ago. Our specialists combine deep IRS Publication 946 expertise with AI to deliver filing-ready schedules, audit-ready documentation, and clear guidance on 100% bonus depreciation, §168(n) Qualified Production Property, and Section 179.
Confidently manage fixed assets: federal, state, and everything in between
The rules shifted again.
100% bonus depreciation is back for property placed in service after January 19, 2025. A brand-new §168(n) allowance targets U.S. production property. States continue to decouple in their own directions. We keep your schedules right, and your team focused on higher-value work.
Benefits of Exactera's Depreciation & Fixed Asset Services
Robust Schedules Organized Data Knowledgeable Specialists Transparent Pricing Customized Services Robust Schedules Depreciation calculation and filing-ready reports
We run federal and state depreciation for every book you need — tax, AMT, ACE, E&P, and financial — reconciled to the general ledger and packaged into workpapers your preparer, provision team, and auditor can pick up without questions.
Organized Data A single fixed asset repository for audit support
Acquisition invoices, in-service dates, class lives, methods, conventions, dispositions, and adjustments live in one place — searchable, exportable, and defensible. When an auditor asks about an asset from seven years ago, the answer is one query away.
Knowledgeable Specialists Depreciation specialists for the complex scenarios
Short tax years, like-kind exchanges, changes in accounting method (Form 3115), listed property recapture, partial dispositions, cost segregation studies, and the newest §168(n) qualification analysis — handled by people who do this every day.
Transparent Pricing Transparent, predictable pricing
Scope and fees agreed up front. No surprise invoices when volume grows or a new law reshapes the calculation.
Customized Services Support your team, or run the full function
Plug our specialists into your existing process for peak-period lift and technical questions, or hand off the entire depreciation and fixed asset function. Either way, scope and pricing are agreed up front.
Explore our depreciation & fixed asset services
The legislation, limits, and methodology shaping fixed asset tax treatment in 2025 and 2026.
OBBBA & 100% Bonus Depreciation — How the One Big Beautiful Bill Act reinstated 100% bonus for property placed in service after January 19, 2025, and when the 40%/60% election still makes sense.
§168(n) Qualified Production Property — The new 100% special allowance for qualifying U.S. production real property placed in service after July 4, 2025.
Section 179 in 2025 & 2026 — $2.5M max and $4M phase-out in 2025; $2.56M and $4.09M in 2026. SUV caps, trade-or-business income limits, and coordination with bonus.
State Depreciation Conformity — Which states decouple from federal bonus and §179, how add-backs and subtractions flow, and why a separate state book is non-negotiable.
Cost Segregation + Partial Dispositions — Reclassify building components into shorter lives, and claim losses on retired components without triggering avoidable recapture.
From IRS Publication 946 to Filing-Ready Schedules — How we translate Pub. 946's rules (property classes, conventions, and MACRS tables) into schedules your preparer and auditor can rely on.