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Surgent McCoy's Comprehensive Guide to Tax Depreciation, Amortization (TDAP14)
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Seemingly every year, economic stimulus packages drastically change depreciation rules. This comprehensive course provides an updated in-depth analysis of the complex maze of rules dealing with depreciation, amortization, and sale of property, with an emphasis on identifying special planning opportunities and pitfalls. This great reference manual is written in a very practical format and contains many examples and cases to illustrate the most important points CPAs need to be aware of.

12/4/2014
When: 12/4/2014
8:30 AM until 4:30 PM
Where: LCPA Training Center
2400 Veterans Memorial Blvd
Ste 500
Kenner, Louisiana  70062
Presenter: Peter J. Towle


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Seemingly every year, economic stimulus packages drastically change depreciation rules. This comprehensive course provides an updated in-depth analysis of the complex maze of rules dealing with depreciation, amortization, and sale of property, with an emphasis on identifying special planning opportunities and pitfalls. This great reference manual is written in a very practical format and contains many examples and cases to illustrate the most important points CPAs need to be aware of.

Designed for: CPAs in industry and public accounting who need a thorough grasp of this important area of tax law and who want to maximize the possible tax savings for their clients

Objectives:

  • Understand which assets are subject to depreciation
  • Answer advanced §179 depreciation questions
  • Fully understand depreciation and MACRS cost recovery
  • Answer advanced automobile depreciation questions
  • Understand 100% and 50% additional first-year depreciation
  • Complete a case related to sale or exchange of business and depreciable property
  • Understand installment sales and reacquisitions
  • Complete cases related to nontaxable transactions

Highlights:

  • Complete coverage of the tax acts of 2013 and any new legislation enacted before presentation
  • New regulations on capitalization of tangible assets and procedures for automatic changes in accounting method associated with the new depreciation rules
  • Detailed coverage of §179 expense election and how to maximize its use; when to use it; what property qualifies
  • Correctly depreciating purchases and trade-ins of business vehicles
  • Additional first-year depreciation and the luxury auto limitations - how much depreciation is taken in the second year of ownership?
  • Accounting for a change in use
  • Understanding §197 amortization issues; how to handle software and other intangible asset costs
  • AMT depreciation adjustments and how to avoid them
  • Sale of property and the depreciation recapture rules (§§1245, 1250, unrecognized §1250 gain for real estate, §291); goodwill write-offs need to be recaptured too!
  • Advanced depreciation issues, tax-deferred exchanges, personal property converted to business property, & overview of home sale exclusion
  • Complete guide for compliance and planning issues from Pre-ACRS, ACRS, MACRS, and Disaster Zone depreciation and amortization rules
  • Landmark cases and rulings involving depreciation and amortization issues and how they impact clients, along with the most useful planning opportunities, and much more

Requisite Knowledge: Basic knowledge of tax issues for property transactions

Speaker: Peter J. Towle
Vendor: Surgent McCoy
Field of Study: Taxation
Level: Intermediate
CPE Credits: 8

Registration Fees:

Members

CPA Non-Members

Early Bird (through 11/17)

$276

$376

Standard (after 11/17)

$326

$426

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Society of Louisiana
Certified Public Accountants

2400 Veterans Memorial Blvd., Suite 500
Kenner, LA 70062-4739

504.464.1040
800.288.5272 Map/Directions


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