Webcast: Expense vs. Capitalize-Getting it Right for Taxes
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Is an expenditure associated with tangible property deductible or must it be capitalized? Learn the rules for the treatment of amounts paid to acquire, produce, repair, or improve the tangible property and proper accounting for dispositions of property subject to depreciation. The capitalization regulations provide objective standards and bright-line rules intended to simplify compliance with the capitalization provisions contained in Section 263(a) of the Internal Revenue Code. This program highlights issues involving what must be capitalized, what can be treated as a repair, and items related to the depreciation of fixed assets.
ASCPA Live Online Webcast
Phoenix, AZ 85034-6617