Capitalized Costs & Depreciation - Tax Staff Essentials (X3-2026-TSE.CCD-20270107)

Events Search

Summary & Check Out (0)

Thursday, January 7, 2027 Live Webcast

11:00 AM - 4:30 PM EST

Vendor Platform

5.5 CPE Credits in TX

Depreciation, amortization, and capitalization all play an essential role in accurate tax reporting.

DESIGNED FOR

Public accounting staff and senior associates
Tax professionals in company finance or tax departments/li>

BENEFITS

Recall the initial tax basis of business property, including those purchased and acquired in an exchange transaction.
Identify the tax basis of self-constructed assets.
Recall the tax treatment of expenditures for materials and supplies.
Distinguish between deductible and capitalized expenditures related to repairs and improvements.
Recall the fundamentals of modified accelerated cost recovery system (MACRS) depreciation.
Recognize which assets are considered listed property.
Identify intangibles that are subject to capitalization and amortization.

HIGHLIGHTS

Tax basis of property acquisitions

Initial basis of property acquired in an exchange transaction

Materials, supplies, repairs, and improvements

Accounting method changes

Depreciation: MACRS, Section 179 and bonus

Intangible assets and amortization

Organization and startup costs

Research and experimental expenditures

H.R. 1, commonly referred to as OBBBA

COURSE LEVEL

Basic

PREREQUISITES

None

Shelley Rhoades-Catanach, CPA, Ph.D.

AICPA/Professional Development Institute

Read bio

PRICING

$189.00 - Member

$235.00 - Nonmember

Note: Online pre-registration will close on January 7 at 10:30 AM.

ADDITIONAL OPTIONS

Remind me to register

Print a registration form

ALSO AVAILABLE

COURSE DEVELOPER

AICPA/NJCPA

Capitalized Costs & Depreciation - Tax Staff Essentials (X3-2026-TSE.CCD-20270107)

OVERVIEW

DESIGNED FOR

BENEFITS

HIGHLIGHTS

COURSE LEVEL

PREREQUISITES

SESSIONS

INSTRUCTOR

Shelley Rhoades-Catanach, CPA, Ph.D.

PRICING

ADDITIONAL OPTIONS

Request a Reminder

ALSO AVAILABLE

COURSE DEVELOPER

AREAS OF INTEREST

Data Alerts

Capitalized Costs & Depreciation - Tax Staff Essentials (X3-2026-TSE.CCD-20270107)

OVERVIEW

DESIGNED FOR

BENEFITS

HIGHLIGHTS

COURSE LEVEL

PREREQUISITES

SESSIONS

INSTRUCTOR

Shelley Rhoades-Catanach, CPA, Ph.D.

PRICING

ADDITIONAL OPTIONS

Request a Reminder

ALSO AVAILABLE

COURSE DEVELOPER

AREAS OF INTEREST

Related events

Related content

Estate Planning After 2026

IRS Expands Business Tax Account Access to Partnerships, Government Entities and Tax-Exempt Organizations

25+ OBBBA Income Tax Strategies Still Hiding in Every 2025 Return on Your Desk

Gov. Sherrill Proposes $60.7 Billion Budget