AMANDA CRANE at

500 N 8th Street, Bismarck, ND 58501 701-222-6100

Q: WHAT’S THE DIFFERENCE BETWEEN SECTION 179 AND BONUS DEPRECIATION?

A: When business taxpayers purchase capital equipment, tax rules spread the cost over a number of years as depreciation deductions. Both Section 179 and bonus depreciation allow taxpayers to instead deduct most or all the cost of qualifying assets in the year they are purchased. Section 179 allows taxpayers to elect current deduction for selected qualifying assets, subject to limits.

The maximum Section 179 deduction is $1,160,000 for 2023. The deduction phases out dollar-for-dollar if more than $2,890,000 of qualifying assets are placed in service during a year, limiting its usefulness for larger businesses. The deduction is limited to business income, so Section 179 cannot generate operating losses. Bonus depreciation also allows businesses to deduct a portion of qualifying asset purchases. The tax law temporarily allowed 100% bonus depreciation, which is scheduled to phase out over five years; for 2023 only 80% of asset costs qualify. The Section 179 limits do not apply, so it can generate operating losses.

Our team of advisory professionals know what you are facing and are here to help you make informed decisions today that will benefit your operation well into the future. Visit www.eidebailly.com to learn more.

Q: WHY IS NUTRITION IMPORTANT DURING AND AFTER RADIATION TREATMENT?

A: The Bismarck Cancer Center offers Nutrition Counseling to help our patients keep a healthy weight, maintain strength, keep body tissue healthy, and decrease side effects both during and after treatment. Side effects such as nausea, vomiting, diarrhea, and appetite changes can occur through receiving radiation therapy. Proper nutrition is essential in managing these side effects and ensuring adequate nutrition intake. Secondly, radiation therapy increases the body’s energy and nutrient requirements. Providing the body with sufficient calories, protein, and essential nutrients is crucial for tissue repair and maintaining strength. Furthermore, maintaining proper nutrition during and after radiation treatment supports overall well-being, enhances energy levels, and strengthens the immune system, reducing the risk of infections and other complications. When receiving treatment at the Bismarck Cancer Center, we develop an individualized nutrition plan that addresses specific needs and manages side effects during the duration of treatment, and after your treatment is completed.

Kirkwood Bank Welcomes Wachter

Kirkwood Bank & Trust would like to extend a warm welcome to new board member, Chad Wachter. Mr. Wachter is President and CEO at Investcore, Inc. He is an entrepreneur and real estate developer from Bismarck with a successful history in real estate development, construction, brokerage and hospitality ventures. Mr. Wachter is an active community member where he volunteers for local non-profit organizations as well as holds positions on various boards. His greatest strengths are his creativity, drive and leadership, and he makes a great addition to the KBT Board of Directors.

Bianco Realty Sales Awards

Bianco Realty has announced their top 10 REALTORS® for June: Amber Sandness, Shirley Thomas, Judy Maslowski, Darcy Fettig, Amy Asche, Tori Meyer, Duane Bentz, Brandon Fettig, Stephanie Stevens & Brenda Foster.

Geiger Receives Ccim Designation

Rise Property Brokers is proud to announce Adam Geiger earned his Certified Commercial Investment Member (CCIM) designation. Geiger was pinned in the CCIM ceremony in Boston, Massachusetts in April.

This is an outstanding accomplishment that less than 10% of commercial real estate professionals ever complete. Amazing job Adam, we are so honored to have you on our team!

A CCIM is a Certified Commercial Investment Member designation that requires completion of a rigorous program of advanced coursework and training in financial market analysis and extensive experience in the commercial real estate industry. When you hire a CCIM, you are hiring the most advanced investment specialist, and their training will ensure they are someone who will minimize your risk, maximize your return on investment, and optimize the value of your real estate.

Capital Credit Union Promotes Roller

Tara Roller was recently promoted to business services representative at Capital Credit Union’s Main Office in Bismarck. In this role, she will be responsible for delivering business products and services to existing and prospective credit union members. She will also look for opportunities to provide additional products and services to business members.

Roller graduated from North Dakota State University in Fargo, ND, with a bachelor’s degree in business with an emphasis in finance. She has been with Capital Credit Union since 2020, most recently as a business services associate. Roller and her husband, Nathan, live in Bismarck and share four children.

Eide Ford Welcomes New General Sales Manager

Eide Ford continues to show growth within its leadership, and are excited to share Mike Wishek is Eide Ford's new General Sales Manager.

Mike began working at Eide Ford in 2013. For six years, he was one of the top Salesmen, and his hard work paid off when he became one of our Finance Managers in 2018. Then in 2020, Mike was promoted to Internet Sales Manager, and then quickly the next year became New Car Manager. And now after two years as a Sales Manager at Eide Ford, Mike steps into the role as General Sales Manager. In his spare time, Mike likes to go to his cabin, spend time outdoors at the lake, fishing, and hunting, and spending time with his wife and son.

Fladelane Joins Ndltca

Casidie Fladeland is the Education Assistant at North Dakota Long Term Care Association. Casidie uses her 10 plus years of experience focusing on expert administrative support. She is responsible for assisting in the planning and coordination of statewide educational events for long term care member facilities.

Prior to joining the Association, Casidie worked for FMI Inc. for nine years as the Safety Coordinator & Office Assistant; focusing on workforce safety programs and employee engagement.

Cedric Theel Toyota Welcomes New Service Advisors

Cedric Theel Toyota recently welcomed two new Service Advisors to the team. Kasey Grabow and Jordan Williams are tasked with being liaisons between the service technicians and service customers helping with warranty questions, answering other questions, and scheduling guests’ maintenance needs.

Kasey grew up in Hazen where he played hockey, track and football. He attended Minot State University for a short period of time before moving to Bismarck. Kasey worked for the Department of Health prior to joining Cedric Theel Toyota.

Jordan graduated from Bismarck High School and has been in the automotive industry for 12 years.