The straight line

Starting in 2018, businesses became subject to an annual business interest expense deduction limitation under code 163(j). This limitation is based on a percentage of adjusted taxable income (ATI). The ATI calculation begins with federal taxable income and has myriad additions and subtractions; two of the core addbacks to this ATI calculation historically have included...

As the world strives toward carbon neutrality, equity and inclusion, and responsible governance through the  pursuit of Environment, Social, & Governance (ESG) initiatives, it’s not just global corporations who will be taking on these challenges. A significant effort will come from small and mid-size organizations embracing this process, including the up- and down-stream supply lines...

The Nebraska Higher Blend Tax Credit Act Application, Form HBTC-A, will be accepted beginning August 1, 2022. Nebraska retail dealers who sold and dispensed E-15 or higher ethanol blends of gasoline at their retail sites during the 2021 calendar year are eligible to receive refundable tax credits. Funds are limited. Complete applications, therefore, will be...

This June, I spent a week in Nashville, Tennessee attending the Annual Certified Fraud Examiner Conference. I’ve attended the majority of these throughout the years, as it’s a great way to pick up continuing education hours, network, and listen to numerous speakers on a wide array of fraud topics. This year, there were over 3,000...

Gardiner + Co. has spent the last few years researching artificial intelligence (AI) and now is the time for us to forge ahead with this technology. The firm will employ AI in some engagements in 2022 and will expand our use over the next few years to engagements that can benefit from it. The concept...

Each year Gardiner + Company offers the Daniel Gardiner Memorial Scholarship in honor of my dad, founder of Gardiner + Company. The scholarship is awarded to this year’s graduate from Waukee High School who plans to attend a post secondary school and pursue a degree in accounting. This year’s winner is Sinjin Smith, who will...