Capitalization, Expensing and Depreciation Update

Overview

2.0 Credits
ONLINE

This webinar will address the new tax legislation and developments of the 2017 Tax Cuts and Jobs Act, highlighting the new capitalization and depreciation rules and how to expense them. Planning opportunities and potential pitfalls will also be addressed. This event may be a rebroadcast of a live event, with the instructor available to answer your questions either during or after the event.

Objectives

  • Apply the new rules regarding repair vs. capitalization regulations.
  • Define the latest tax depreciation developments and special topics.


Major Topics

  • 2017 tax legislation and developments related to capitalization and depreciation.
  • Section 179 and 168(k) deduction.
  • Depreciation of real property.
  • Material and supply rules.
  • De minimus election, repair rules and safe harbors.
  • Placed in service issues.
  • Like-kind exchanges.
  • Depreciation of automobiles.
  • Update on recent developments.


Designed For

Practitioners and members in industry seeking to better understand the new capitalization regulations and special depreciation issues.

Prerequisite

None

Advanced Preparation

None
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