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Surgent's Essential Depreciation and Expensing Update (TDP4)

Thursday, July 3, 2025
09:00 AM - 12:30 PM (Eastern)

Michael Frost, CPA

  • Format Webinar
  • Credits 4.00
  • Level Intermediate
  • Field of Study Taxes (4)

$159.00

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Overview

This course offers a comprehensive analysis of the evolving rules surrounding depreciation, amortization, and property transactions, incorporating the latest inflation adjustments and technical corrections. It offers practical guidance through real-world examples and case studies to clarify complex rules and help professionals stay compliant and informed amid ongoing change.

Major Topics:

  • 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

Learning Objectives

  • Fully understand two of the most commonly prepared tax forms
  • Understand assets from acquisition to disposition
  • Complete and discuss cases highlighting some of the practical issues tax preparers face

Who should take this course:

CPAs in industry and public accounting who need a thorough grasp of this important area of tax law and want to maximize the possible tax savings for their clients

Basic knowledge of tax issues for property transactions

None

Yes

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