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Author: Sidney Kess and Barbara Weltman
Description:
Amortization rules generally affect businesses or investment activities, however, several rules apply to individuals as well.
This course reviews the basics and recent developments in amortization and provides planning tips and techniques to help you correctly apply the rules in your practice.
The rules on amortization of purchased intangible assets, start-up expenditures, organization expenditures for a partnership or business, costs of acquiring a lease, research and development expenditures, and other items will be reviewed.
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Course Details:
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Price: $30.00
Field of Study: Taxes
Prerequisites: Basic knowledge of intangibles
Level: Overview
Advanced Preparation: None
CTEC course number: 1075-CE-5229
Course was last updated on: 07/16/08
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Library:
Learning Center Core
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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| Credit Available For: |
Units |
| CPE |
2.0 CPE |
| QAS |
2.0 CPE |
| Enrolled Agent (Accepted by the IRS) |
2.0 CPE |
| CTEC Federal |
2.0 CE |
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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.
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