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Ray G. Suelzer
The course will review such areas as the basics of depreciation, Code Sec. 197 amortization, ACRS, MACRS, alternative minimum tax, depreciation recapture, listed property (including luxury car depreciation caps), and the Code Sec. 179 expense deduction, and bonus depreciation allowance.
The course also covers Jobs and Growth Reconciliation Act of 2003 changes, such as the increase in the bonus depreciation allowance from 30% to 50%, and the Section 179 allowance increase of $25,000 to $100,000.
We will take you through each topic, raise questions that your clients might raise, and test your understanding of important issues. The course includes cross references to the paragraphs in the 2004 U.S. Master Depreciation Guide where additional discussion can be located.
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Course Details
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Price: $90.00
Field of Study: Taxation
Prerequisites: None
Level: Overview
Course was last updated on: 03/16/04
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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.
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