List of UFC bonus award recipients. UFC Bonus Awards are three separate cash bonuses usually awarded to four fighters after each UFC event, based on internal decision by UFC management. More/fewer bonuses have been awarded at some events, especially when no knockouts or submissions occurred.
An accumulated depreciation journal entry is an end of the year journal entry used to add the current year depreciation expense to the existing accumulated depreciation account. The accumulated depreciation account represents the total amount of depreciation that the company has expensed over time.
The step-up can generate a considerable amount of additional basis and future depreciation, especially if the property was held by the decedent or previous partner for a significant amount of time and is fully depreciated. Many accountants will depreciate the step-up over 27.5 or 39 years. There is a better way.