This presentation highlights the latest legislative changes affecting depreciation and capitalization rules, including 2023 inflation increases and Section 179 and 168(k) deductions. Planning and potential pitfalls will also be presented.
CPAs in public practice and members in industry seeking to better understand the ever-changing depreciation rules
- Identify the latest legislation and regulations regarding depreciation and capitalizing business assets
- 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 2020 inflation adjustment
- Section 168(k) 100% bonus deduction
- ADS depreciation for electing farm and real estate business
- MACRS depreciation and Form 4562
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