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Uniform Capitalization Rules  

CATEGORY: Taxation
COURSE ID: CLUCR9, VERSION 14.00
(28)
Online & Mobile, Download
9 CPE Credits

The uniform capitalization rules of IRC Section 263A take precedence over financial accounting principles. This course addresses when the rules apply, what costs must be capitalized, how costs are allocated to assets, and self-constructed assets. Attention is paid to capitalization of interest.

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