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Web Events

Capitalized Costs and Depreciation

DeliveryType:  Video Webcast
    Select Date & Time:
  • $159.00-$199.00
    Capitalized Costs and Depreciation 11:00 am - 05:00 pm ET Product #: VTSECCD18004
    Add to Calendar 08/24/2018 11:00:00 08/24/2018 17:00:00 America/New_York AICPA Webcast: 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 disposition.
    Register at http://www.aicpastore.com/*//PRD~PC-VTSECCD/PC-VTSECCD.jsp AICPA noreply@aicpastore.com false MM/DD/YYYY AICPA WebEvent aiEQlNoFjzFNtMgVwmLn20911
    AICPA Member: $159.00
    Non-Member: $199.00
  • $159.00-$199.00
    Capitalized Costs and Depreciation 10:00 am - 04:00 pm ET Product #: VTSECCD18005
    Add to Calendar 11/13/2018 10:00:00 11/13/2018 16:00:00 America/New_York AICPA Webcast: 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 disposition.
    Register at http://www.aicpastore.com/*//PRD~PC-VTSECCD/PC-VTSECCD.jsp AICPA noreply@aicpastore.com false MM/DD/YYYY AICPA WebEvent aiEQlNoFjzFNtMgVwmLn20911
    AICPA Member: $159.00
    Non-Member: $199.00

This webcast is part of the Tax Staff Essentials program.

Gain a comprehensive and practical understanding of the various complex tax laws dealing with property transactions from acquisition to disposition. This webcast provides analysis of the rules dealing with depreciation, amortization, like-kind exchanges, involuntary conversions, and sale of property. You will explore important property-related timing issues and planning opportunities that can lead to significant tax savings for C Corporations and S Corporations.

Webcast materials will include the impact of the Tax Cuts and Jobs Act of 2017 (TCJA) tax reform law.

Learning Objectives

When you complete this webcast, you will be able to:

  • Calculate the initial tax basis and adjusted tax basis of business property.
  • Determine the tax basis of self-constructed assets.
  • Distinguish between deductible repairs and capitalized improvements under new tax provisions.
  • Classify expenditures for tax purposes properly.
  • Apply recent changes in the tax rules to classification of expenditures and tax result.
  • Recognize deduction recognition issues related to amortization.
  • Understand the fundamentals of the MACRS system of depreciation / cost recovery.
  • Recognize eligibility for immediate §179 expensing.

Topics Discussed

  • Capital improvements and repair
  • Adjusted Tax Basis
  • Transfers of Property for an Ownership Interest
  • Salary and Self Employment Tax Issues
  • Depreciation Methods
  • IRS Tables
  • Allocations in Flow-through Entities
  • Tax Effects of S Corporation and Partnership Distributions

Important Information on Your CPE Credit

Discounts

Group Viewing Option

Gather the team together and attend this webcast as a group. Each attendee will earn CPE Credit. Enter the number of attendees in the quantity box above.

Number of Attendees Non-Member Member

1 - 4

$199 $159

5 - 9

$179 $145

10 - 20

$169 $135

21 +

$159 $129

Your order confirmation will include an instruction document for group viewing and earning CPE credit (please review prior to the start of the event) and information on how to access the webcast.

Speaker Bio

J. William Harden, Ph.D., CPA, ChFC
University of NC Greensboro / Greensboro, NC

Bill is an Associate Professor in the Bryan School of Business and Economics at UNC Greensboro where he teaches tax courses on flow-through entities, individual and corporate tax, tax research, IRS practices and ethics. Bill has over twenty years of experience in taxation. He began his public accounting career in 1990 in the Dallas office of one of the Big Six accounting firms. In addition to his university teaching, Bill consults on tax and financial planning issues and maintains a sole practice in North Carolina, focusing on taxation and financial consulting for small businesses and individuals.

Bill has testified before the House Ways and Means Oversight Sub-Committee on internet taxation issues. He was the recipient of a Lybrand Certificate of Merit in 2002. Bill has been involved in CPE instruction for over a decade. He was the author of the AICPA’s tax update courses from 2007 through 2012 and received AICPA instructor awards in 2011, 2012 and 2013. Bill also received NCACPA outstanding instructor awards in 2009, 2010 and 2011.

Bill has authored over 30 publications in tax accounting and financial planning journals, including the Journal of Financial Service Professionals, Strategic Finance, National Tax Journal, Journal of Business Finance and Accounting, Tax Notes, Tax Advisor, Journal of the American Society of CLU and ChFC. Mr. Harden is currently a member of the American Accounting Association, the American Taxation Association, the National Tax Association, the AICPA, and the North Carolina Association of CPAs. He is a past board member of the Piedmont Chapter of the NCACPA.

System Requirements