Checkpoint Learning

Checkpoint Learning

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Uniform Capitalization Rules   Updated

CATEGORY: Taxation
COURSE ID: CLUCR9, VERSION 20.00
(49)
  Online & Mobile
6 CPE Credits
Level: Intermediate

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. Impacts of the Tax Cuts and Jobs Act of 2017 on UNICAP rules are also discussed, where applicable.

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