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Capitalization & depreciation

About this topic

Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.

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Taxation of Property Transactions

Incorporating impacts from the Tax Cuts and Jobs Act, this webcast includes analyses of the rules dealing with like-kind exchanges, and includes involuntary...

Webcast Capitalization & depreciation Intermediate

Capitalized Costs and Depreciation

This webcast provides you with a comprehensive and practical understanding of the various complex tax laws dealing with property transactions from acquisition to...

Webcast Capitalization & depreciation Foundational

AICPA's Annual Federal Tax Update

A review of all legislative, judicial, and IRS developments of the past year you should know.

Course – Textbook,   Course – Online Individual income taxation Intermediate

Annual Tax Update: Corporations and Pass-Through Entities

Provide more value added services to your clients with this CPE course which covers ways to integrate the latest tax law changes into planning and compliance...

Course – Online,   Course – Textbook S corporation income taxation Intermediate

Annual Tax Update: Individuals and Sole Proprietors

Get up-to-the-minute with guidance on the latest tax legislation, court decisions and IRS pronouncements.

Course – Textbook,   Course – Online Income Intermediate

Real Estate Taxation - Tax Staff Essentials

Learn about passive activity limitations, like kind exchanges, involuntary conversions, Section 1237, and other real estate-related topics, so you can avoid mistakes...

Course – Online Capitalization & depreciation Intermediate

Capitalized Costs and Depreciation - Tax Staff Essentials

Developed to help you gain significant tax savings for your clients, this CPE course offers a comprehensive and practical understanding of the IRS cost and repair...

Course – Online Capitalization & depreciation Foundational

Tax Staff Essentials, Level 1 - New Staff

Level 1 is designed to help beginning staff members develop a strong set of core skills. It focuses on individual and S corporation tax compliance plus professional...

Conference – Virtual Reporting & filing requirements Foundational

Tax Accounting for Inventories - Tax Staff Essentials

Covering recent tax reform changes, this CPE course details the methods of valuing inventory, including special rules for dealing with FIFO and LIFO. Effect of...

Course – Online Methods Intermediate

Taxation of Property Transactions - Tax Staff Essentials

Gain a practical understanding of the various complex tax laws dealing with the sale, disposal, or exchange of property.

Course – Online Capitalization & depreciation Intermediate

Benefiting From New Tangible Property Regulations and Disposal Provisions

This article discusses how a taxpayer could have benefits of both the MACRS disposition regulations and tangible property regulations.

Article Capitalization & depreciation Intermediate

Avoiding Cost Segregation Recapture Tax

This article explores ways to lower any depreciation recapture when disposing of a property.

Article Capitalization & depreciation Intermediate