Depreciating & Expensing Business Assets
Total Credits: 4 including 4 Taxes - Technical
- Average Rating:
- 21
- Categories:
- ACPEN Industry Institute | Tax | IRS Approved
- Faculty:
- Doug Van Der Aa, CPA, JD
- Course Levels:
- Intermediate
- Duration:
- 4 Hours
- License:
- Product Setting: Expires 30 day(s) after program date.
Description
This presentation highlights the latest legislative changes affecting depreciation and capitalization rules, including 2023 inflation increases and Section 179 and 168(k) deductions. Planning and potential pitfalls will also be presented.
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.
Basic Course Information
Learning Objectives- Identify the latest legislation and regulations regarding depreciation and capitalizing business assets
Major Subjects
- Recent tax legislation, rules and developments related to capitalization and depreciation
- Capitalization of tangible property, including materials and supplies, building and improvements
- Small taxpayer safe harbor
- Section 179, including 2020 inflation adjustment
- Section 168(k) 100% bonus deduction
- ADS depreciation for electing farm and real estate business
- MACRS depreciation and Form 4562
Course Materials
| Important CPA Credit Instructions READ BEFORE WEBCAST UPDATED (487.5 KB) | Available after Purchase | ||
| IRS CE Credit Request Form (137 KB) | Available after Purchase | ||
| Depreciating & Expensing Business Assets Handout (5.8 MB) | Available after Purchase | ||
Faculty
Doug Van Der Aa, CPA, JD Related Seminars and Products
Doug Van Der Aa, CPA, JD, is a lively and energetic speaker on the subject of taxes and ethics, and has extensive experience in leading discussions for conferences, seminars and webinars. He is a highly rated speaker and seminar leader for state CPA societies and other organizations throughout the country.
Van Der Aa has more than 25 years of experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. His practice concentrated on the tax needs of closely held businesses, with their related pass-through entities, complex individual returns, estates and trusts.
Van Der Aa taught for 10 years as an adjunct instructor and for one year as assistant professor of accounting and taxation for Grand Valley State University’s Seidman College of Business, where he taught in both the undergraduate and MST programs.
Dates
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Fri, Dec 08, 2023 - 02:00pm to 05:45pm EST
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Thu, Dec 14, 2023 - 04:00pm to 07:45pm EST
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Thu, Dec 28, 2023 - 07:00pm to 10:45pm EST
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Sat, Dec 30, 2023 - 10:00am to 01:45pm EST
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Wed, Jan 03, 2024 - 12:00pm to 03:45pm EST
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Thu, Jan 11, 2024 - 02:00pm to 05:45pm EST
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Mon, Jan 22, 2024 - 04:00pm to 07:45pm EST
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Tue, Feb 06, 2024 - 10:00am to 01:45pm EST
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Sat, Feb 17, 2024 - 12:00pm to 03:45pm EST
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Thu, Feb 29, 2024 - 02:00pm to 05:45pm EST
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Tue, Mar 05, 2024 - 04:00pm to 07:45pm EST
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Fri, Mar 15, 2024 - 10:00am to 01:45pm EDT
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Sat, Mar 23, 2024 - 12:00pm to 03:45pm EDT
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Tue, Apr 09, 2024 - 02:00pm to 05:45pm EDT
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Tue, Apr 09, 2024 - 07:00pm to 10:45pm EDT
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Tue, Apr 23, 2024 - 04:00pm to 07:45pm EDT
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Sat, Apr 27, 2024 - 10:00am to 01:45pm EDT
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Additional Info
Basic Course Information
Advanced Preparation NoneCourse Developer
Van Der Aa Tax Ed, LLC
Designed For CPAs in public practice and members in industry seeking to better understand the ever-changing depreciation rules
Yellow Book No
Original Recording Date 06/01/2023
Prerequisites Basic working knowledge of tax depreciation
Date Added to Catalog 02/08/2023
Additional Information
Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).Course Registration Requirements Online Registration
Instructional Delivery Method Group Internet Based
Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.
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