Course Details

Tax Depreciation And Amortization Best Practices

Webinar: ID# 1023361
Recorded CD
About This Course:
Most enterprises rely on some form of capital assets in conducting their ongoing trade or business. Since these assets are typically designed to have useful lives exceeding the current year, the costs are capitalized and deducted over time.

To avoid missing valuable tax deductions, those responsible for calculating depreciation and amortization need to understand the concepts of tax depreciation and what opportunities exist in the tax law to maximize up-front depreciation deductions.


Understanding Tax Depreciation Methods
  • Modified Accelerated Cost Recovery System (MACRS)
  • Determining Depreciable Lives
  • Deprecation Conventions
  • Examples of Property and Their Respective Recovery Period
IRC Section 179
  • Applications
  • Limitations
  • Phase Outs
Automobiles and Other Listed Property
  • Recognizing Listed Property
  • Special Rules for Passenger Automobiles
  • Depreciation Limitations on Listed Property
  • Depreciating Trade-Ins
Bonus Depreciation
  • Qualifying Property
  • Calculating Bonus Depreciation
  • Effect on Other Depreciation Calculations
  • Tax Elections
Qualifying Leasehold Improvement Property
  • Qualifying Property
  • Special Rules
Cost Segregation Studies
  • The Concept of Cost Segregation
  • Qualifying Property
  • Tax Planning Issues
  • Software
  • Section 197 Intangibles
  • Purchased Intangibles
About The Presenter

William F. Becker, Jr., CPA*, M.B.A.
  • Tax partner at Cherry Bekaert LLP with more than 20 years of experience
  • Assists clients at all stages of the business life cycle, providing a full range of tax and business consulting services, including income tax and business planning, cost segregation and depreciation modeling, succession planning, merger and transaction services and multi-state tax matters including sales and property tax planning
  • Routinely represents clients in federal and state tax matters and is an experienced expert witness in tax and business matters
  • Licensed as a CPA in the state of Florida, and is a member of the American Institute of Certified Public Accountants (AICPA), the Florida Institute of Certified Public Accountants (FICPA), the Urban Land Institute (ULI), and NAIOP
  • M.B.A. and B.A. degrees, University of South Florida
Tax Depreciation And Amortization Best Practices
Available on CD format
Course Details
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