![产品形象](http://media.hebhgkq.com/product-images/CGMAStore_Product_49.jpg)
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.
格式
网络直播
日期
2024年8月22日
NASBA研究领域
税
水平
基本
CPE学分
5.5
教练
雪莱Rhoades-Catanach
可用性
产品编号
VTSECCD240822
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
为您的团队进行分组订购
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The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, 包括残疾人士, have access to the profession and the Association's website, 教育材料, 产品, 和服务.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website 可访问性 Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.