Essential Depreciation and Expensing Update
Fully understand two of the most commonly prepared tax forms. Differentiate assets from acquisition to disposition. Discuss cases highlighting some of the practical issues tax preparers face. Receive an update on the impact of the Protecting Americans Against Tax Hikes (PATH) Act of 2015, plus complete coverage of any recent tax acts and any legislation enacted before the presentation.Highlights
- Detailed coverage of Section 179 expense election and how to maximize its use
- Sale of property and the depreciation recapture rules (Sections 1245 and 1250, unrecaptured Section 1250 gain for real estate, Section 291 for corporations)
- MACRS depreciation: finding the proper method, convention, and recovery period
- Amortization of start-up, organization, and other expenditures
- AMT depreciation adjustments and how to avoid them
Registration
PICPA Member: $139
Nonmember: $189
More Information
Course No.
752700
Level:
Basic
Prerequisites:
None
Notes
This is a four-credit afternoon seminar (12:30 - 4:00 p.m.; 12:00 p.m. registration)
Speaker(s)
Charles Borek
The Borek Group LLC
Course No. 752700
Level: Basic
Prerequisites: None
Notes
This is a four-credit afternoon seminar (12:30 - 4:00 p.m.; 12:00 p.m. registration)
Charles Borek
The Borek Group LLC
