President George W. Bush last month signed the Working
Families Tax Relief Act of 2004. The legislation extends a number of
tax provisions affecting individuals and businesses, such as marriage
penalty relief and the research and development credit that expired
June 30, 2004. Additional information is available at
http://waysandmeans.house.gov/Links.asp?section=343 .
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Getting leases in lineASC Topic 842 is a relatively simple standard that can mean profound changes for organizations with leases. This report examines what makes this standard challenging and describes new ways for CPAs to add value.