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2024 Guide to Depreciating & Expensing Business Assets

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Online/Webcast

2.00 Credits

Member Price $79.00

Non-Member Price $109.00

Overview

Following the ever-changing tax deprecation rules is not a game for the faint hearted!  This course analyzes the current landscape of depreciating, capitalizing and disposing of business assets, with examples and illustrated case studies to enhance the CPAs understanding of the most current tax depreciation provisions. 

**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.


  • Speaker - Steven Dilley, CPA, JD, PhD
  • Highlights

    • Recent tax legislation and developments related to depreciation and capitalization
    • Eligible property for Section 179 and Section 168(k)
    • Discussion of the Section 179 deduction and its use to depreciate real property
    • The Section 168(k) deduction and its use to depreciate real property
    • Disposition of segments of real property
    • Exchanges of tangible personal property after repeal of the like-kind exchange rules

    Prerequisites

    Basic working knowledge of tax depreciation

    Designed For

    CPAs working in public accounting firms and members in industry

    Objectives

    • Identify recent tax provisions related to capitalization, depreciation, and disposition
    • Apply tax depreciation tax rules to actual examples and case studies
    • Discuss planning and potential pitfalls

    Preparation

    None

    Non-Member Price $109.00

    Member Price $79.00