ATM upgrades to EMV technology is inevitable, but should be based on a bank's tolerance for risk versus the cost of upgrades. An ATM owner can be held liable for any counterfeit or lost/stolen fraud if the ATM is not EMV chip enabled. Upgrading sooner may reduce costs of fraud.
The Tax Cuts and Jobs Act of 2017 has changed the deductibility of entertainment expenses. Businesses may wish to change the way they classify and aggregate expenses to facilitate the preparation of future tax returns.