Description

A discussion of recent law changes that impact capitalization, depreciation, and disposition of assets.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Instructor: Steven C. Dilley, CPA, JD, PhD

Target Audience

CPAs in public practice and industry seeking an update on the latest tax developments affecting capitalization, depreciation, and disposition.

Course Objectives

After attending this presentation you will be able to...Apply an update of the tax provisions related tocapitalizationdepreciationdisposition

Subjects

The major topics that will be covered in this class include:Recent tax legislation and developments related to capitalizationEligible property for Section 179 and Section 168(k)Discussion of the Section 179 deduction and its use to depreciate real propertyThe Section 168(k) deduction and its use to depreciate real propertyDisposition of segments of real propertyExchanges of tangible personal property after repeal of the like-kind exchange rulesOther related topics

Prerequisites

Basic knowledge of capitalization, depreciation, and disposition of assets