Frazier Deeter CPAs and Advisors


1230 Peachtree Street NE

Suite 1500

Atlanta, GA 30309

main 404.253.7500


3480 Preston Ridge Road

Suite 375

Alpharetta, GA 30005

main 404.573.4200


401 Commerce Street

Suite 920

Nashville, TN 37219

main 615.259.7600


2801 W. Busch Boulevard

Tampa, FL 33618


DOL Overtime Regulations on Hold

11.28.2016 The December 1st deadline for U.S. Department of Labor’s increased exempt-status salary thresholds is on hold, at least temporarily. Read more

Time to take a look at Overtime: The Department of Labor has redefined “white collar” overtime

06.06.2016 An estimated 4.1 million salaried workers will become eligible for overtime pay under the new rule published by the DOL that goes into effect December 1, 2016. The updated rule substantially changes which administrative employees are entitled to overtime pay under the “white-collar exemption” of the Fair Labor Standards Act (FLSA). Read more

Has the Technology Revolution Left Depreciation Behind?

05.23.2016 The existing depreciation system was developed over 30 years ago, when desktop computers had a capacity of 512k, and there were no cell phones, tablets, or Chromebooks™. Class lives and recovery periods for business assets are now outdated and have resulted in a bias between investments in different industries, according to the Congressional Budget Office (CBO). For example, the effective marginal tax rate on investments in computers and software is nearly 40%, while the rate on railroad track and mining structures is about 15%. Read more

No Double-Dipping on Georgia Jobs Credit

05.03.2016 A Georgia corporation had an enviable problem several years ago when it had to decide between two great jobs tax credits. It chose one, but then reconsidered and later wanted to choose the other, using the same jobs. The rules for the credits, however, do not allow double-dipping. Read more

Big changes are coming to Lease Accounting: How will they impact your company?

03.29.2016 Balance sheets for many companies will start looking a bit different in the relatively near future. The Financial Accounting Standards Board (FASB) announced changes under the U.S. Generally Accepted Accounting Principles (GAAP) that will require companies that lease real estate, vehicles, construction and manufacturing equipment, and most other assets to include these leases on their balance sheet. As a result of this new standard (ASU No. 2016-02), most companies will notice a significant increase in their reported assets and liabilities. Read more

R&D Tax Credit Changes Benefit Tech Start-Ups

02.15.2016 While there are many tax benefits available for small businesses and technology companies, the challenge is how to take advantage of them in the early years when there is no taxable income to offset. The 2016 changes in the research and development (R&D) credit solve this problem by allowing start-up companies to use up to $250,000 of credits against their payroll tax liability, not just their income tax liability. Another 2016 change allows businesses to use the R&D credit against their alternative minimum tax (AMT) liability. Technology companies, with their significant R&D activities related to software development, technology and engineering stand to benefit the most from this change. Read more

Department of Labor Asks Employers to Seek Qualified Benefit Plan Auditors

01.11.2016 Late in December the Department of Labor (DOL) sent out an important communication to companies across the country about their Employee Benefit Plan Audits. The DOL is encouraging plan fiduciaries to take a closer look at their auditors’ qualifications and move to a firm like Frazier & Deeter that utilizes specialists who focus on benefit plan audits and are able to perform a quality audit in this highly specialized area. Read more

Turnaround Lessons Learned for Going Concern Management Teams

04.01.2015 Turnaround professionals work with underperforming companies across different industries that find themselves in financial difficulty. Today’s guest blogger, Jim Wanserski, takes a look at some of the consistent themes he’s seen surface in his work with turnaround clients. Read more

The Fraud Prevention Garden

8.21.2013 David Sawyer, leader of Frazier & Deeter's Forensic Accounting practice, takes a look at the conditions that help fraud thrive, and how to "weed out" the bad seeds.

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Accounting Standards Update Issue 12 D

On January 17, 2013 the Financial Accounting Standard Board’s Emerging Issues Task Force (“EITF”) finalized an issue related to accounting for obligations resulting from joint and several liability arrangements.

If the EITF’s consensus is ratified by the Financial Accounting Standards Board (“FASB”) at its January 30, 2013 meeting it will become final authoritative accounting guidance, in accordance with the effective dates contained in the consensus.

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Frazier & Deeter, a Top 100 Largest CPA Firm in the United States, has accountants and business advisors who offer a full range of assurance and advisory services in the areas of audit, tax and management consulting and personal tax planning and compliance. As a leading accounting firm, we serve clients across the nation and internationally that include closely-held companies, SEC companies, and nonprofit entities. Headquartered in Atlanta, Georgia, we have been recognized as the 56th largest accounting firm in the nation, as one of the Top 25 Best Managed CPA firms in the country, and one of the Best Accounting Firms to Work for in the U.S.
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