Sara Logan is a Director in the Federal Tax Services group in the Washington National Tax Services office of PricewaterhouseCoopers LLP. She specializes in accounting methods, with expertise in capitalization, repairs, depreciation and amortization, leasing, long-term contract accounting under §460, and non-shareholder contributions to capital under §118. Ms. Logan's publications include articles featuring regulations under § 263(a) and accounting for E&P under §964.
Bloomberg Tax Management Portfolios
Depreciation: General Concepts; Non-ACRS Rules introduces the reader to basic concepts of depreciation.