About Smart Accounting
Smart Accounting is a small independent reference for US small-business owners, landlords and bookkeepers who need to depreciate an asset correctly for federal tax purposes and record it in their books.
What we do
- Build calculators that apply the IRS's published rules and percentage tables, and test them against the IRS's own worked examples.
- Write guides that answer one question each, with every rule and figure linked to the IRS document it comes from and the date we checked it.
Who is behind it
The site is published by Smart Accounting as an organization. It is not a CPA firm, an enrolled agent, or a tax preparer, and no credentialed professional currently reviews the content. We do not prepare returns, review individual situations, or give tax advice. Content is researched and written from primary sources (IRS publications, forms, instructions, revenue procedures, notices and regulations) under the editorial policy.
How the site is funded
Right now it is not: there are no ads, no affiliate links and no sponsored content. If that changes, each paid link will be labeled and a disclosure page will explain the arrangement. We will not accept payment to change a calculation or a recommendation.
Contact
Corrections and questions: info@smartaccounting.xyz.