For contractors, the Tax Cuts and Jobs Act (TCJA) raised the threshold for the requirement to use the percentage-of-­completion method (PCM) from $10 million average annual gross receipts (AAGR) to $25 million for contracts starting in 2018. Two changes to note Contractors who were previously required to switch from a deferral method because their AAGR

By Katie Thomas, partner   As businesses enter quarter four, now is the time to reflect on where you’ve been and where you’re headed to optimize the final months of the year. Considering the year thus far, three major trends emerge as the key definers for 2019. Nearly every business is feeling the impact of