Section 174: New Rules for Research & Experimentation
ON-DEMAND
Online
1-Tax
CPE Credits
- identify recent changes affecting the deduction of research and experimental expenditures.
Highlights
- Discussion of the impact of the Section 174 law change requiring capitalization of research and experimental costs.
- Comparison of the Section 41 R&E credit to the Section 174 R&E deduction.
- Financial accounting for R&E costs.
- Required change of accounting method and Form 3115.
- Revised treatment of software development costs.
- Comprehensive case problems explaining implementation of the law changes.
Registration
PICPA Member: $29
Nonmember: $39
More Information
Course No. ON-DEMAND Level: Intermediate
Prerequisites: None
Notes
CPAs in public practice and industry seeking an update on the latest tax developments affecting research and experimental costs.
Speaker(s)
Steven Dilley
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