Depreciation and Capitalization Guide: Optimizing Business Assets
Total Credits: 4 including 4 Taxes - Technical
- Average Rating:
- Not yet rated
- Categories:
- ACPEN Industry Institute | IRS Approved | Tax
- Faculty:
- Doug Van Der Aa, CPA, JD
- Course Levels:
- Intermediate
- Duration:
- 4 Hours
- License:
- Product Setting: Expires 30 day(s) after program date.
Description
This presentation highlights the latest legislative changes affecting depreciation and capitalization rules, including inflation increases and Section 179 and 168(k) deductions. Planning and potential pitfalls will also be presented.
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
Basic Course Information
Learning Objectives- Identify the latest legislation and regulations regarding depreciation and capitalizing business assets
- Identify planning opportunities and potential pitfalls
Major Subjects
- 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
- Late bonus depreciation election
- Qualified improvement property
Course Materials
| Important CPA Credit Instructions READ BEFORE WEBCAST UPDATED (487.5 KB) | Available after Purchase | ||
| IRS CE request form (267 KB) | Available after Purchase | ||
Faculty
Doug Van Der Aa, CPA, JD Related Seminars and Products
Doug Van Der Aa, CPA, JD, is a lively and energetic speaker on the subject of taxes and ethics, and has extensive experience in leading discussions for conferences, seminars and webinars. He is a highly rated speaker and seminar leader for state CPA societies and other organizations throughout the country.
Van Der Aa has more than 25 years of experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. His practice concentrated on the tax needs of closely held businesses, with their related pass-through entities, complex individual returns, estates and trusts.
Van Der Aa taught for 10 years as an adjunct instructor and for one year as assistant professor of accounting and taxation for Grand Valley State University’s Seidman College of Business, where he taught in both the undergraduate and MST programs.
Dates
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Tue, May 27, 2025 - 04:00pm to 08:00pm PDT
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Sat, Jun 07, 2025 - 08:00am to 12:00pm PDT
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Thu, Jun 19, 2025 - 04:00pm to 08:00pm PDT
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Fri, Jun 27, 2025 - 11:00am to 03:00pm PDT
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Mon, Jul 07, 2025 - 08:00am to 12:00pm PDT
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Thu, Jul 31, 2025 - 04:00pm to 08:00pm PDT
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Thu, Aug 07, 2025 - 08:00am to 12:00pm PDT
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Wed, Aug 27, 2025 - 11:00am to 03:00pm PDT
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Thu, Sep 11, 2025 - 03:00pm to 07:00pm PDT
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Sat, Sep 27, 2025 - 11:00am to 03:00pm PDT
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Tue, Oct 07, 2025 - 08:00am to 12:00pm PDT
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Mon, Oct 27, 2025 - 11:00am to 03:00pm PDT
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Fri, Nov 07, 2025 - 08:00am to 12:00pm PST
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Wed, Nov 26, 2025 - 11:00am to 03:00pm PST
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Mon, Dec 08, 2025 - 08:00am to 12:00pm PST
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Sat, Dec 27, 2025 - 11:00am to 03:00pm PST
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Mon, Dec 29, 2025 - 08:00am to 12:00pm PST
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Wed, Jan 07, 2026 - 08:00am to 12:00pm PST
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Tue, Jan 27, 2026 - 11:00am to 03:00pm PST
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Sat, Feb 07, 2026 - 08:00am to 12:00pm PST
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Fri, Feb 27, 2026 - 11:00am to 03:00pm PST
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Sat, Mar 07, 2026 - 08:00am to 12:00pm PST
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Fri, Mar 27, 2026 - 11:00am to 03:00pm PDT
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Tue, Apr 07, 2026 - 03:00pm to 07:00pm PDT
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Mon, Apr 27, 2026 - 11:00am to 03:00pm PDT
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Additional Info
Basic Course Information
Advanced Preparation NoneCourse Developer
Van Der Aa Tax Ed, LLC
Designed For CPAs in public practice and members in industry seeking to better understand the ever-changing depreciation rules
Yellow Book No
Original Recording Date
05/25
Prerequisites Basic working knowledge of tax depreciation
Date Added to Catalog 3/15/2025
Additional Information
Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).Course Registration Requirements Online Registration
Instructional Delivery Method Group Internet Based
Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.