产品形象
资本化成本 & 折旧-税务人员必备
网络直播

资本化成本 & 折旧-税务人员必备

折旧, amortization and capitalization all play an essential role in accurate tax reporting.

$213 - $261
Do you have an AICPA or CIMA membership? 登录 申请会员折扣.

格式

网络直播

日期

2024年8月22日

NASBA研究领域

水平

基本

CPE学分

5.5

教练

雪莱Rhoades-Catanach

可用性

产品编号

VTSECCD240822

 视图  
 业务 & 合作伙伴 
产品详细信息

怎样处理物业交易?

You'll be able to answer this question after taking a focused look at the IRS cost and repair regulations. With an understanding of capitalized cost and depreciation rules, you can help your 客户端s achieve significant tax savings.

You'll also learn about the rules for:

  • 折旧
  • 摊销
  • 相似种类的交流
  • 不随意转换
  • 商业物业销售
  • 与房地产相关的时机问题
  • 计划的机会

What's going on with capitalized costs and depreciation?

Course materials cover the latest legislation, including:

  • The requirement to capitalize and amortize Section 174 research and experimentation expenditures
  • Changes to bonus depreciation levels starting in 2023
  • The technical correction issued in the Coronavirus Aid, Relief, and Economic Security (CARES) Act

关键的188bet亚洲真人体育下载

  • 购置物业的计税依据
  • Initial basis of property acquired in an exchange transaction
  • Materials, 供应, 维修, 和改进
  • 会计核算方法变更
  • 折旧: MACRS, Section 179, and bonus
  • 无形资产及摊销
  • 组织和启动成本

学习成果

  • Recall the initial tax basis and adjusted tax basis of business property.
  • Identify the tax basis of self-constructed assets.
  • Distinguish between deductible 维修 and capitalized improvements.
  • Recall changes in the tax rules to the classification of expenditures such as materials, 供应, 维修, 和改进.
  • Recall the fundamentals of modified accelerated cost recovery system (MACRS) depreciation.
  • Recognize which assets are considered listed property.
  • Recognize the types of purchased intangible costs that must be capitalized.

谁将受益

  • Public accounting staff and senior associate
  • 税 professionals in company finance or tax departments
信用信息
CPE学分
5.5
NASBA研究领域
水平
基本
先决条件
没有一个
访问
这是一个数字产品. With full paid access the content will be available to you for 3 months after purchase date.
持续时间
5小时35分钟
For more information, please refer to CPE requirements and NASBA sponsorship information
定价
Do you have an AICPA or CIMA membership? 登录 申请会员折扣.
非会员
$261.00
协会成员
$213.00
CIMA会员
$213.00

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2至5名注册人

节省时间与我们的团体订购表格. We’ll send a consolidated invoice to keep your learning expenses organized.

开始的订单

6 +注册者

我们可以提供团体折扣. 电子邮件 客户端.support@aicpa-cima.com
美国客户来电 1-800-634-6780 (选择 1)

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演讲者
雪莱Rhoades-Catanach
Ph.D.,188bet亚洲真人体育下载网址
"Dr. 雪莱Rhoades-Catanach is a member of the accounting faculty of Villanova University School of 业务, w在这里 she teaches a variety of tax and accounting courses in Villanova's undergraduate, 工商管理硕士, Master of Accounting and Professional Consultancy, 和税务硕士课程. Prior to joining Villanova, she taught at Washington University in St. 路易. She has also served as a visiting faculty member at Darden Graduate School at the University of Virginia and at INSEAD in Fontainebleau, 法国. Shelley obtained her undergraduate degree in accounting from the University of Nebraska and received her Ph.D. in accounting from the University of Texas at Austin. Shelley's research applies game-theoretic modeling techniques to examine the impact of taxes on strategic decision making in such areas as tax reporting and auditing, 税收政策的变化, 纳税人权利立法, and the impact of state taxation on firm location and investment decisions. She has published articles in journals such as The Accounting Review, 会计学研究, Journal of the American 税ation Association, 会计教育中的问题, 和《188bet亚洲真人体育下载网址》. She is also a co-author of two textbooks: Principles of 税ation for 业务 and Investment Planning and Advanced Strategies in 税ation. Prior to entering academia, Shelley spent seven years at Arthur Andersen as a tax professional. She is a CPA and a member of the American Institute of CPAs, 美国会计协会, and the American 税ation Association. She is past president of the American 税ation Association, the tax section of 美国会计协会, and a recipient of the ATA's Ray Sommerfeld Outstanding 税 Educator award."
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