[click to return to the previous page]

Depreciation Course (2008 Edition)

CCH Editorial staff

The Depreciation CPE Course 2008 Edition is a self-paced CPE course created for anyone who wishes to better comprehend the subject of depreciation.

The course will review the basics of depreciation, including:

  • Code Sec. 197 amortization
  • ACRS
  • Modified Accelerated Cost Recovery System (MACRS)
  • Alternative minimum tax (AMT)
  • Depreciation recapture
  • Listed property (including luxury car depreciation caps)
  • The Code Sec. 179 expense deduction
  • The bonus depreciation allowance for Gulf Opportunity Zone property
  • Law changes contained in the Tax Relief and Health Care Act (P.L. 109-432, signed into law (enacted) on December 20, 2006).

Course Details
Price:  $90.00
Field of Study:  Taxes
Prerequisites:  Understanding of depreciation rules
Level:  Update
CTEC course number:  1075-CE-5203
Course was last updated on:  06/18/08
[click to buy this course]
Library:

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
[click to download acrobat reader]
Credit Available For: Units
CPE 6 CPE
QAS 6 CPE
Enrolled Agent (Accepted by the IRS) 6 CPE
CTEC Federal 6 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

User Reviews
Reviewer: Laura M M. submitted on 12/22/2009
great information. organized very well. Very logical
Reviewer: Mary B. submitted on 10/29/2009
Presentation was easy to follow and examples were very helpful
Reviewer: Kristi T. submitted on 06/18/2009
The information provided
[click to buy this course]