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Webcast: Capitalized Costs and Depreciation: Key Issues and Answers (WBCL4CCD214)
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Gain a comprehensive and practical understanding of the various complex tax laws dealing with property transactions from acquisition to disposition. This course provides analysis of the rules dealing with depreciation, amortization, like-kind exchanges, involuntary conversions and sale of property. It also covers important property-related timing issues and planning opportunities that can lead to significant tax savings for C Corporations and S Corporations.

10/31/2014
When: 10/31/2014
12:00 PM until 3:30 PM
Where: Webcast
Presenter: Michael A. Frost, CPA


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Capitalized Costs and Depreciation: Key Issues and Answers

 

Gain a comprehensive and practical understanding of the various complex tax laws dealing with property transactions from acquisition to disposition. This course provides analysis of the rules dealing with depreciation, amortization, like-kind exchanges, involuntary conversions and sale of property. It also covers important property-related timing issues and planning opportunities that can lead to significant tax savings for C Corporations and S Corporations. 

 

Topics Discussed

• Capital improvements and repair

• Adjusted tax basis

• Tax depreciation and amortization

• First year expensing-IRC section 179

• Depreciation methods

• IRS tables

 

Objectives:

When you complete this course you will be able to:

• Calculate the initial tax basis and adjusted tax basis of business property.

• Determine the tax basis of self-constructed assets.

• Distinguish between deductible repairs and capitalized improvements under new tax provisions.

• Classify expenditures for tax purposes properly.

• Apply recent changes in the tax rules to classification of expenditures and tax result.

• Recognize deduction recognition issues related to amortization.

• Understand the fundamentals of the MACRS system of depreciation/cost recovery.

• Recognize eligibility for immediate §179 expensing.

 

Who Should Attend: Public accounting staff and senior associates; tax professionals

 

Speaker: Michael A. Frost, CPA

Vendor: AICPA

Field of Study: Taxes

Level: Basic

CPE Credits: 4

Yellow Book: No

 

Registration Fees

 

 

Members

$149

CPA Non-Members

$199

 

 

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