Surgent's Essential Depreciation and Expensing Update
Friday, Aug. 7, 2026
8-11:30 a.m. Central
4 CPE (4 technical) | 4 IRS CE
Course code: 26WS-0853
View pricing
- Thursday, July 2, 2026 - Webinar
- Thursday, July 23, 2026 - Webinar
- Wednesday, April 1-Wednesday, March 31, 2026 - On-Demand
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
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New bonus depreciation and Section 179 changes under the One Big Beautiful Bill Act (OBBBA)
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Resolved technical glitches for qualified improvement property
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Detailed coverage of Section 179 expense elections and Section 168(k) bonus or additional first-year depreciation -- maximizing deductions, definitions, limitations, and qualified property
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Sales of property and the depreciation recapture rules (Section 1245, Section 1250, unrecaptured Section 1250 gain for real estate, Section 291 for corporations)
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MACRS depreciation -- finding the proper method, convention, and recovery period
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Listed property and the current limitations
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Amortization of startup, organization, and other expenditures
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AMT depreciation adjustments and how to avoid them
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Examples, cases, and rulings of depreciation and amortization issues and how they impact clients, along with useful planning opportunities
Learning objectives
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Fully understand two of the most commonly prepared tax forms
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Understand assets from acquisition to disposition
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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
|
Standard Member Fee |
$159.00
|
 Standard Nonmember Fee |
$159.00
|
Our records indicate
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If you register, you will be charged
$159.00
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Instructor
Michael Frost, CPA
Location
Online
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (4.0)
Level
Intermediate
Format
Group Internet Based
Sponsor
NASBA ID#: 103212
Prerequisites
Prereq.
Basic knowledge of tax issues for property transactions
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business
days before the event start date.
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