- A history of and differences between depreciation and amortization
- How to amortize Section 197 intangibles
- Understand class life
- How to determine basis
- Various types of basis
- Special elections and allowances currently in place
- Modified Accelerated Cost Recovery System
- Recapturing depreciation when an asset is disposed
- Section 179 depreciation rules
- Listed Property
- Forms needed to report to the IRS
- Manually calculating depreciation
Publication Date: September 2018
IRS Course #: A360U-T-00097-18-S
Program Level: Intermediate
Prerequisites/Advanced Preparation: Participants should be familiar with IRS Schedule C and have a working knowledge of the tax code.
Delivery Method: QAS Self-Study
License Term: 90 Days
CPE/CE Credits: IRS 3 CE Federal Tax. One 50- minute period equals one CPE/CE Credit Hour.
Field of Study: Tax
Passing Grade: Participants who answer a minimum of 70% correct on the final exam will receive a Certificate of Completion.
Record Retention: As an IRS-approved provider of continuing education The Tax University will report successful completion of this course to the IRS. You can access and view all completed continuing education credits through your online PTIN account.
Complaint Resolution Policy: Please contact our customer service department at 1-434-227-4480.
Refund Policy: 30-day money back guarantee. For refund assistance, please contact our customer service department at 1-434-227-4480.
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Click Here To Order the CE Course Principles Of Depreciation