Online

AICPA

N/A

Central

1091

7

From acquisition to disposition, capitalized costs and depreciation can be challenging to understand. Developed to help you gain significant tax savings for your clients, this course offers a comprehensive and practical understanding of the IRS cost and repair regulations dealing with property transactions.

Also analyzed in this course are the rules for depreciation, amortization, like-kind exchanges, involuntary conversions, business property sales and important property-related timing issues and planning opportunities. Course materials will include the impact of the Tax Cuts and Jobs Act of 2017 (TCJA) tax reform law.

Key Topics

• Tax basis of property acquisitions
• Initial basis of property acquired in an exchange transaction
• Materials, supplies, repairs, and improvements
• Accounting method changes
• Depreciation: MACRS, Section 179, bonus
• Intangible assets and amortization
• Organization and start-up costs
   

Language : English                                                        

CPA Credit Hour : 7 hours                                                   

Member Fee: $ 1091  | Non Member Fee: $ 1405     

More info: https://bit.ly/2ImmgiN                                     

* All prices are subject to change without prior notice due to currency fluctuation