Course Details

Tax Depreciation And Amortization Best Practices

Webinar: ID# 1032083
Recorded CD or On-Demand
About This Course:
In this webinar we will walk through how to identity the appropriate method to depreciate or amortize assets, including options to be considered, bonus depreciation considerations and the impact of the tangible property regulations on these decisions.

We will go through examples to bring the rules to life. Lastly, we will discuss how to correct missteps with capitalized assets through the change in accounting method process.


History of Depreciation and Amortization
  • General Concepts and How to Get Started
  • MACRS; GDS and ADS Systems
  • 1245 and §1250 Property
  • Classes, Conventions, and Depreciation Methods
  • Amortization Concepts Under §197
Changes to Depreciation Brought About by the Tax Cuts and Jobs Act
  • Bonus Depreciation Considerations
Buildings and Depreciation Planning Opportunities
  • Impact of the Tangible Property Regulations
  • Depreciation Recapture Concepts
Accounting Methods Relating to Depreciation and Amortization
About The Presenter

Ronald G. Wainwright, Jr., CPA, MST
  • Tax Partner and the National Leader of Cherry Bekaert's Credits/Accounting Methods practice
  • More than 25 years of experience in the area of taxation. He serves a diverse client base including multi-national, public and closely held companies
  • Guides clients through a number of taxation matters, including international and domestic tax, provisions, FIN 48, tax controversy, federal/state tax credits, and complex transactional matters
  • Spent seven years in a national tax role in Washington, D.C., focusing on domestic and international tax issues, mergers and acquisitions and IRS tax controversy matters
  • Member of numerous professional and civic organizations
  • B.S. degree, Auburn University; Master of Taxation, highest honors, Georgetown University; Advanced Business Advisor Program, University of Chicago
Tax Depreciation And Amortization Best Practices
or via CD or On-Demand
Course Details
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