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Webcast: Capitalized Costs and Depreciation (WBCL4CCD316)
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11/16/2016
When: 11/16/2016
12:00 PM until 4:00 PM
Where: Webcast
AICPA
1141300:DDC3832C686A9A1D5CA6511E59AF6C5D
United States
Presenter: Peter M. Bunce, CPA, LLC


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Acronym WBCL4CCD316
CPE 4 hours
Vendor AICPA
Category
Tax
Level Basic
Yellow Book No
Prerequisite None
Who should attend Public Accounting staff and senior associates, tax professionals in company finance or tax departments
Members $159
CPA Non-Members $199

The Member rate applies to LCPA members, reciprocal state society members, and non-CPA staff of LCPA members. To register online, use the ‘Register’ button above. To register by phone, call the LCPA Member Service Center at 800.288.5272 or 504.464.1040, Monday through Friday, 8am to 5pm.

Description

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.
  • Recall how to determine the tax basis of self-constructed assets.
  • Distinguish between deductible repairs and capitalized improvements under new tax provisions.
  • Indicate classification of expenditures for tax purposes properly.
  • Recall recent changes in the tax rules related to classification of expenditures and tax result.
  • Recognize deduction recognition issues related to amortization.
  • Recall fundamental points of the MACRS system of depreciation/cost recovery.
  • Recognize eligibility for immediate §179 expensing.

Topics

  • Capital improvements and repair
  • Adjusted tax basis
  • Tax depreciation and amortization
  • First year expensing - IRC section 179
  • Depreciation methods
  • The latest Revenue Procedures related to the final repair regulations and form 3115, change in accounting method

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