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Capitalized Costs and Depreciation: Key Issues and Answers

Type: Audio Webcast
Date: September 26, 2014
Time: 01:00 PM - 04:30 PM ET
Recommended CPE Credit: 4
*Earn CPE
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This Update is being offered on multiple dates and times. At bottom of page, select the date/time that best fits your schedule.

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.

Topics Discussed:

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

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 ยง179 expensing.

Who should attend: Public Accounting staff and senior associates; tax professionals

Field of Study: Taxes
Level: Basic
Prerequisites: None
Important Information on Your CPE Credit


Webcast Annual Pass
Capitalized Costs and Depreciation: Key Issues and Answers
Individual CPE
September 26, 2014
Audio Webcast ,
Product# VCL4CCD004
Availability: Online Access
Live Webcast
Regular:$199.00
AICPA Member:$149.00
Your Price:$199.00
Capitalized Costs and Depreciation: Key Issues and Answers
Individual CPE
October 31, 2014
Audio Webcast ,
Product# VCL4CCD005
Availability: Online Access
Live Webcast
Regular:$199.00
AICPA Member:$149.00
Your Price:$199.00
Capitalized Costs and Depreciation: Key Issues and Answers
Individual CPE
November 19, 2014
Audio Webcast ,
Product# VCL4CCD006
Availability: Online Access
Live Webcast
Regular:$199.00
AICPA Member:$149.00
Your Price:$199.00
Capitalized Costs and Depreciation: Key Issues and Answers
Individual CPE
December 18, 2014
Audio Webcast
Product# VCL4CCD007
Availability: Online Access
Live Webcast
Regular:$199.00
AICPA Member:$149.00
Your Price:$199.00
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