Capitalized Costs and Depreciation: Key Issues and Answers

May 24
8:00 - 11:30 a.m.

Penn State Great Valley - Main Bldg
Malvern - Map

4-Tax
CPE Credits

Gain a practical understanding of the various tax laws dealing with property transactions from acquisition to disposition. Cover important property-related timing issues and planning opportunities that can lead to tax savings for C and S corporations. Take a look at deductible repairs and capitalized improvements under new tax provisions.
Highlights
* Classification of expenditures and tax result * Fundamental points of the MACRS system of depreciation/cost recovery * Tax depreciation and amortization * First year expensing – IRC Section 179 * Depreciation methods * Latest revenue procedures related to the final repair regulations and Form 3115 * Tax basis of self-constructed assets

Registration

PICPA Member: $125
Nonmember: $175

More Information

Course No. 729700 Level: Basic

Prerequisites: None

Notes
* Accepted for CFM and CMA credits * This course is offered one time only in 2016. * This is a four-credit morning seminar (8:00 - 11:30 a.m.; 7:30 a.m. registration).