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Webcast: Capitalized Costs and Depreciation: Key Issues and Answers (WBCCD215)
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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.

8/20/2015
When: 08/20/2015
12:00 PM until 3:30 PM
Where: Webcast
Presenter: Michael A. Frost CPA


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Registration Fees
Members $149
Non-Members $199

CPE: 4 hours
Level: Basic
Vendor: AICPA
Category: Taxation
Prerequisites: None
Advanced prep: None

Who should attend: Public Accounting staff and senior associates; tax professionals in finance or tax departments

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.

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 ยง 179 expensing.
Topics
  • Capital improvements and repair
  • Adjusted tax basis
  • Tax depreciation and amortization
  • First year expensing-IRC section 179
  • Depreciation methods
  • IRS tables

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