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Midwest Edition
November 23 2024 Vol. XXX • No. 24
“The Nation’s Best Read Construction Newspaper… Founded 1957.” 470 Maryland Drive • Ft. Washington, PA 19034 • 215-885-2900 • Toll Free 800-523-2200 • www.constructionequipmentguide.com
Inside
Erlinger Is Heavy-Duty Resource for Major Construction Work...8
Propson Construction Embraces Trend Toward Rotating Telehandlers...14
Louisville MSD photo
Alex Lyon & Son Hosts Rental Fleet Sale in Sauget, Ill. ...108
The small red brick building in the center of the photo is the current pump station built in 1953. The photo shows a parcel owned by LG&E, the local power company. You can see the transmission lines go right across the construction site. Extra caution is used with the cranes, and the wires are covered with rubber safety material.
Table of Contents . . . . . . . . . . . . . . . . . . . . . . . . . . . .4 Paving Section . . . . . . . . . . . . . . . . . . . . . . . . . .33-49 Trailers Section . . . . . . . . . . . . . . . . . . . . . . . . . .69-85 Snow & Ice Section . . . . . . . . . . . . . . . . . . . . .95-100 Auction Section . . . . . . . . . . . . . . . . . . . . . . .104-115 Business Calendar . . . . . . . . . . . . . . . . . . . . . . . . .107 Advertisers Index . . . . . . . . . . . . . . . . . . . . . . . . . .114
Depreciation Bonus Begins Phase-Out Contractors Should Take Advantage of This Fading Tax Provision Contractors who correctly apply the concept of bonus depreciation have the advantage of maximizing their tax benefits while the rate is still relatively high. In 2023, the federal government began a gradual phase-out of this tax provision, which allows businesses to deduct a significant portion of the cost of eligible assets in the year these assets are placed into service. Adobe Understanding the ins and outs of depreciation takes some Stock effort, but with it you can offset taxable profit. photo It works when you take into account the artificial expense you’re incurring as your equipment ages and loses value. Plus, Correctly depreciating construction equipcorrectly depreciating your equipment gives contractors a more ment gives a contractor a more accurate By Lucy Perry
CEG CORRESPONDENT
see DEPRECIATION page 102
picture of their balance sheet, and the accurate value of the assets the business owns.