2024 Guide to Depreciating & Expensing Business Assets
Wednesday, January 15, 2025
Webcast or Webinar, Online
1:00 PM - 3:00 PM (opens at 12:30PM) EST
2Credits
Technical Business
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$79.00 Regular Price
Non-Members
$109.00 Regular Price
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Course Type: Webcast
Course Code: 24/AC149149
Level: Intermediate
Vendor: ACPEN
Field of Study: Taxes
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 [email protected].
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
Major Topics:
- 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
Major Topics:
- 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