Passing the BAR: Decision-Making Under the TPRs
The Tangible Property Regulations brought welcome clarity to an important real-estate decision making process – can the cost of an improvement be expensed? Or must it be capitalized?

When applied correctly, the TPR guidelines determine precisely which real estate costs require capitalization, and which may be expensed. The Capstan TPR Flowchart is helpful in walking through the process – please feel free to print and share. For more information kindly visit -