Checkpoint Learning

Course Detail

Individual Income Tax Depreciation  

CATEGORY: Taxation
Online & Mobile, Download
8 CPE Credits
Level: Basic

This course covers depreciation for all types of depreciable property including the impact made by the Tax Cuts and Jobs Act (P.L. 115-97). It includes the latest rules on Section 179 including expensing for qualified real property. This course covers depreciation of tangible personal property, including issues concerning the MACRS recovery periods, additional first year depreciation and modifying conventions. It also covers depreciation in the year of disposition and the alternative depreciation system. This course covers the discussion of depreciation of tangible personal property, real property, improvements to land, and leasehold improvements. The course concludes with a case study that will review the majority of depreciation concepts.

Add to Cart         Preview


Accreditation Information

Learning objectives

Course outline