Essential Depreciation and Expensing Update Webinar

Jul 25
9:00 - 1:00 p.m.

Online

4-Tax
CPE Credits

The “permanent” changes from the TCJA may stand like a lion in the pathway of change, but Washington has its own definition of permanent. Inflation adjustments and technical corrections are included within this deep analysis of the complex maze of rules dealing with depreciation, amortization, and sale of property. This course contains many examples and cases to illustrate the most important points of which CPAs need to be aware.
Highlights

Resolved technical glitches for qualified improvement property
Detailed coverage of §179 expense elections and §168(k) bonus or additional first-year depreciation – how to maximize them, definitions, limitations, qualified property, etc.
Sale of property and the depreciation recapture rules (§1245, §1250, unrecaptured §1250 gain for real estate, §291 for corporations)
MACRS depreciation – finding the proper method, convention, and recovery period
Listed property and the current limitations
Amortization of start-up, organization, and other expenditures
AMT depreciation adjustments and how to avoid them
Examples, cases, and rulings of depreciation and amortization issues and how they impact clients, along with useful planning opportunities

Registration

PICPA Member: $159
Nonmember: $209

More Information

Course No. TDP4-2024-01-WEBNR-207-01 Level: Intermediate

Prerequisites: Basic knowledge of tax issues for property transactions

Notes
This webinar is hosted by PICPA's partner, Surgent CPE. After registering, you will receive an email from Surgent CPE with the log-in information.