Tax Depreciation: Review and Update

Overview

This course will be available for 90 days from your date of purchase.  A discussion of recent law changes that impact capitalization, depreciation, and disposition of assets.

Prerequisites

Basic knowledge of capitalization, depreciation, and disposition of assets

Objectives

After attending this presentation you will be able to:

• Apply an update of the tax provisions related to capitalization, depreciation and disposition

 

Highlights

• Recent tax legislation and developments related to capitalization
• Eligible property for Section 179 and Section 168(k)
• Discussion of the Section 179 deduction and its use to depreciate real property
• The Section 168(k) deduction and its use to depreciate real property
• Disposition of segments of real property
• Exchanges of tangible personal property after repeal of the like-kind exchange rules
  Other related topics