Self-Study

Surgent's Essential Depreciation and Expensing Update

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This course offers a comprehensive analysis of the evolving rules surrounding depreciation, amortization, and property transactions, incorporating the latest inflation adjustments and technical corrections. It offers practical guidance through real-world examples and case studies to clarify complex rules and help professionals stay compliant and informed amid ongoing change.

Major subjects

• New bonus depreciation and Section 179 changes under the One Big Beautiful Bill Act (OBBBA).
• Resolved technical glitches for qualified improvement property.
• Detailed coverage of Section 179 expense elections and Section 168(k) bonus or additional first-year depreciation - maximizing deductions, definitions, limitations, and qualified property.
• Sales of property and the depreciation recapture rules (Section 1245, Section 1250, unrecaptured Section 1250 gain for real estate, Section 291 for corporations).
• MACRS depreciation - finding the proper method, convention, and recovery period.
• Listed property and the current limitations.
• Amortization of startup, organization, and other expenditures.
• AMT depreciation adjustments and how to avoid them.
• Examples, cases, and rulings of depreciation and amortization issues and how they impact clients, along with useful planning opportunities.

Learning objectives

• Fully understand two of the most commonly prepared tax forms.
• Understand assets from acquisition to disposition.
• Complete and discuss cases highlighting some of the practical issues tax preparers face.

Who should take this program?

• CPAs in industry and public accounting who need a thorough grasp of this important area of tax law and want to maximize the possible tax savings for their clients.

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $129.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

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Related programs

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Aug. 3, 2026 | Surgent's Depreciation Rules for Bonus and Section 179 Expensing | Webinar

Aug. 6, 2026 | Tax Depreciation: Review and Update | Webinar

Aug. 11, 2026 | Tax Depreciation: How to Optimize Deductions | Webinar

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Surgent's Comprehensive Guide to Tax Depreciation, Expensing and Property Transactions | Self-Study (Downloadable PDF)

Surgent's Depreciation Rules for Bonus and Section 179 Expensing | Self-Study (On-Demand)

Capitalized Costs & Depreciation - Tax Staff Essentials | Self-Study (On-Demand)

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