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Capitalization & depreciation

About this topic

Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.

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Taxation of Property Transactions

In this webcast you will gain a practical understanding of the various complex tax laws dealing with sale, disposal, or exchange of property.

Webcast Capitalization & depreciation Intermediate

Capitalized Costs and Depreciation

Developed to help you gain significant tax savings for your clients, this webcast offers a comprehensive and practical understanding of the IRS cost and repair...

Webcast Capitalization & depreciation Foundational

Tax Staff Essentials, Level 1 - New Staff

Level 1 is designed to help beginning staff members develop a strong set of core skills. It focuses on individual and S corporation tax compliance plus professional...

Course – Online Reporting & filing requirements Foundational

Capitalized Costs and Depreciation - Tax Staff Essentials

A comprehensive and practical understanding of the IRS cost and repair regulations when dealing with property transactions.

Course – Online Capitalization & depreciation Foundational

Real Estate Taxation - Tax Staff Essentials

Learn about passive activity limitations, like kind exchanges, involuntary conversions, Section 1237, and other real estate-related topics.

Course – Online Capitalization & depreciation Intermediate

Tax Accounting for Inventories - Tax Staff Essentials

Details the methods of valuing inventory, including special rules for dealing with FIFO and LIFO.

Course – Online Methods Intermediate

Taxation of Property Transactions - Tax Staff Essentials

Offers a practical understanding of the various complex tax laws dealing with the sale, disposal, or exchange of property.

Course – Online Capitalization & depreciation Intermediate

AICPA's Annual Federal Tax Update

Emphasizing implementation and compliance, this CPE self-study course will help you understand and apply recent Federal tax law changes that may impact your client.

Course – Textbook,   Course – Online Individual income taxation Intermediate

Annual Tax Update: Individuals and Sole Proprietors

Gain practical insights and valuable tax-saving strategies from AICPA’s seasoned tax professionals who know what the new laws, rules and court rulings can mean for...

Course – Textbook,   Course – Online Income Intermediate

Annual Tax Update: Corporations and Pass-Through Entities

Covers ways to integrate the latest tax law changes into planning and compliance engagements.

Course – Textbook S corporation income taxation Intermediate

Benefiting From New Tangible Property Regulations and Disposal Provisions

This article discusses how a taxpayer could have benefits of both the MACRS disposition regulations and tangible property regulations.

Article Capitalization & depreciation Intermediate

Avoiding Cost Segregation Recapture Tax

This article explores ways to lower any depreciation recapture when disposing of a property.

Article Capitalization & depreciation Intermediate