Capitalized Costs & Depreciation – Tax Staff Essentials (5.5 hours)

November 7, 2025 6:00am - 11:30am PST

(Check-In 5:30am PST )

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5.5 Credits

Member Price $225.00

Non-Member Price $269.00

Overview

Depreciation, amortization, and capitalization all play an essential role in accurate tax reporting.

Highlights

Tax basis of property acquisitions

Initial basis of property acquired in an exchange transaction

Materials, supplies, repairs and improvements

Accounting method changes

Depreciation: MACRS, Section 179 and bonus

Intangible assets and amortization

Organization and start-up costs

Research and experimental expenditures

Designed For

Public accounting staff and senior associates

Tax professionals in company finance or tax departments

Objectives

Recall the initial tax basis of business property, including those purchased and acquired in an exchange transaction.
Identify the tax basis of self-constructed assets.
Distinguish between deductible repairs and capitalized improvements.
Recall the tax treatment of expenditures for materials and supplies.
Recall the fundamentals of modified accelerated cost recovery system (MACRS) depreciation.
Recognize which assets are considered listed property.
Identify intangibles that are subject to capitalization and amortization.

Notice

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