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NAFA Member Articles

What do we learn from trade shows?
May 2012
“Trade shows are more than a place to "meet and greet" old friends and business associates. Trade shows tell us the health of an industry, and, more important, they help to tell us who, and what, will be important in the near future. The Helicopter Association International's ("HAI") "Heli-Expo" held in Dallas, Texas earlier this year gave the helicopter industry more than it needed to know about how we are doing.…”

Section 179 Expense Rules Improved as Part of the Small Business Jobs Act of 2010
October 2010
“The Small Business Jobs Act of 2010 significantly increases limits on the amounts of capital expenditures which may be deducted as current expenses in 2010 and 2011. However, due to various limitations, not all business aircraft owners will be able to take advantage of this new benefit. This provides some practical considerations for taking advantage of the newSection 179 rules.…”

Fall Colors: Year-End "Green Aircraft" Deliveries
October 2010
“As each year progresses, certain signs indicate the arrival of Fall and approaching year-end. College Football games begin. Talk around the water cooler turns to the World Series. Negative ad campaigns appear on television. And questions about "green deliveries" of aircraft abound. This year is no exception and, with Bonus Depreciation benefits at stake for some prospective owners, green delivery questions are being posed once again.…”

Bonus Depreciation Reintroduced for New Aircraft Purchasers
October 2010
“The "Small Business Jobs Act of 2010" (the "Small Business Jobs Act") includes some good news for both recent and prospective aircraft buyers. Bonus Depreciation benefits have returned. A significant portion of the new Bonus Depreciation benefits expire at year end, so swift action on the part of taxpayers is imperative. This article will explore and summarize Bonus Depreciation and will examine some practical considerations for taking advantage of this benefit.”

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