In Person-Live
Depreciating and Expensing Business Assets
Thursday, May 22, 2025 | 8:00 am - 11:30 am
MICPA Learning Center Troy, MI
Course # 178000 | by Van Der Aa Tax Ed, LLC
Members SAVE $0
$0.00
Member
$0.00
Non-Member
Speakers: Douglas J. Van Der Aa
Time: 8:00 am - 11:30 am
Total Credits: 4.0
Earn Up To: 4.0 OT credits
Level: Intermediate
Vendor: Van Der Aa Tax Ed, LLC

What you will learn

  • Identify the latest legislation and regulations regarding depreciation and capitalizing business assets.
  • Identify planning opportunities and potential pitfalls.

Description

Depreciation allows businesses to spread the expense of the asset over several years rather than recognizing the entire cost in the year of purchase, whereas capitalization can provide benefits beyond the current accounting period, ensuring that the cost is matched with the revenue it helps generate over time. This course addresses the latest tax legislation impacting depreciation and capitalization of business assets, including Section 179 and 168(k) deductions, and explores proper planning and potential pitfalls.

Prerequisite:
Basic working knowledge of tax depreciation.

Advanced preparation:
None

PRICING DETAILS
Register early to take advantage of the best price! Please note, discounted pricing is already reflected in the online price. No promo code is needed.
Through April 24: $200 MICPA Members / $275 Non-Members
April 25 - May 8: $210 MICPA Members / $285 Non-Members
May 9 - May 22: $220 MICPA Members / $295 Non-Members

  • Recent tax legislation, rules and developments related to capitalization and depreciation
  • Capitalization of tangible property, including materials and supplies, building and improvements
  • Small taxpayer safe harbor
  • Section 179, including 2024-25 inflation adjustment
  • Section 168(k) 100% bonus deduction
  • Late bonus depreciation election
  • Qualified improvement property
  • Depreciation of automobiles, including new luxury auto limits
  • ADS depreciation for electing farm and real estate business
  • MACRS depreciation and Form 4562

CPAs in public practice and members in industry seeking to better understand the ever-changing depreciation rules.

  • Douglas J. Van Der Aa
MICPA delivers the highest quality education experience. If you are not satisfied with your course, call us at 1.855.594.4273. We will make it right.