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Tax Depreciation and Amortization Best Practices

Gain a better understanding of the every-day application of tax depreciation concepts.

We will walk through how to identity the appropriate method to depreciate or amortize assets, including options to be considered, bonus depreciation considerations and the impact of the tangible property regulations on these decisions. We will walk through examples to bring the rules to life. Lastly, we will discuss how to correct missteps with capitalized assets through the change in accounting method process.

Runtime: 107 minutes
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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

History of Depreciation and Amortization

General Concepts and How to Get Started

  • MACRS; GDS and ADS Systems
  • 1245 and 1250 Property
  • Classes, Conventions, and Depreciation Methods
  • Amortization Concepts Under 197

Changes to Depreciation Brought About by the Tax Cuts and Jobs Act

  • Bonus Depreciation Considerations

Buildings and Depreciation Planning Opportunities

  • Impact of the Tangible Property Regulations
  • Depreciation Recapture Concepts

Accounting Methods Relating to Depreciation and Amortization

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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This course was last revised on June 14, 2018.

Call 1-866-352-9540 for further credit information.

  • Enrolled Agents 2.0
     
  • This program qualifies for 2.0 hours of Continuing Education Credit for enrolled agents under Treasury Department Circular #230 Section 10.6(g).
     

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Audio & Reference Manual

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Ronald G. Wainwright, Jr., CPA, MST

Ronald G. Wainwright, Jr., CPA, MST

Cherry Bekaert

  • Tax Partner and the National Leader of Cherry Bekaert’s Credits/Accounting Methods practice
  • More than 25 years of experience in the area of taxation. He serves a diverse client base including multi-national, public and closely held companies
  • Guides clients through a number of taxation matters, including international and domestic tax, provisions, FIN 48, tax controversy, federal/state tax credits, and complex transactional matters
  • Spent seven years in a national tax role in Washington, D.C., focusing on domestic and international tax issues, mergers and acquisitions and IRS tax controversy matters
  • Member of numerous professional and civic organizations
  • B.S. degree, Auburn University; Master of Taxation, highest honors, Georgetown University; Advanced Business Advisor Program, University of Chicago
  • Can be contacted at 919-782-1040 or rwainwright@cbh.com
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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 402927
Published 2018
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