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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

Annual Tax Update: Corporations and Pass-Through Entities

In this webcast, you will explore the latest federal tax law changes, court decisions and IRS pronouncements that affect partnerships, LLCs and C and S Corporations.

Webcast S corporation income taxation 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

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

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...

Course – Online Reporting & filing requirements Foundational

Tax Accounting for Inventories - Tax Staff Essentials

Details the methods of valuing inventory, including special rules for dealing with FIFO and LIFO.

Course – Online Methods Intermediate

Taxation of Property Transactions - Tax Staff Essentials

Updated for tax reform, this self-study course includes analyses of the rules dealing with likekind exchanges and includes involuntary conversions.

Course – Online Capitalization & depreciation Intermediate

Capitalized Costs and Depreciation - Tax Staff Essentials

A comprehensive and practical understanding of the IRS cost and repair regulations when dealing with property transactions.

Course – Online 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

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