|
Author: CCH Editorial Staff
Description:
CCH's Depreciation Course (2009 Edition) is a great resource for tax and accounting practitioners who work with businesses. The course is designed to help you understand and apply the basic concepts of depreciation, with particular emphasis on MACRS, luxury cars and listed property, alternative minimum tax, and depreciation recapture. Updated annually, this well organized course is thorough and yet written in a manner that is easy to understand. Examples are integrated throughout to further enhance comprehension of this complex area.
Topics covered in the course include:
- 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
|
Course Details:
 |
Price: $96.00
Field of Study: Taxes
Prerequisites: Understanding of depreciation rules
Level: Update
Advanced Preparation: None
CTEC course number: 1075-CE-5642
Course was last updated on: 06/05/09
|
|
|
![[click to buy this course]](/images/images/buy_btn.gif) |
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.
![[click to download acrobat reader]](/images/images/acrobat_btn.gif)
|
|
| Credit Available For: |
Units |
| CPE |
6.0 CPE |
| QAS |
6.0 CPE |
| Enrolled Agent (Accepted by the IRS) |
6.0 CPE |
| CTEC Federal |
6.0 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.
|
|
![[click to return to the previous page]](/images/images/back_btn.gif)
