Fast Depreciation under the TCJA - Self Study
This session will cover a range of depreciation related topics specific to the Tax Cuts and Jobs Act including:
• Determining the best depreciation method for real estate improvements.
• Determining which cost recovery method is best in specific client situations.
• Applying the new rules for de minimis expensing updated for affects of the Tax Cuts and Jobs Act.
• Applying the new rules for expensing real property under the Tax Cuts and Jobs Act.
• Reviewing depreciation recapture rules that apply to bonus depreciation, §179 and the de minimis rules.
• Determining when a rapid method of cost recovery shouldn’t be used.

Course Publication Date: October 17, 2019

This course is available with NO ADDITIONAL FEE if you have an active self study membership or can be purchased for $20.00!

Author:Greg White
Course No:TAX-FASTDEPN-14399
Recommended CPE:2.00
Delivery Method:QAS Self Study
Level of Knowledge:Basic
Prerequisites:None
Advanced Preparation:None
Recommended Field of Study:Taxes
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Learning Objectives
  • Identify the three types of “lightning fast” depreciation.
  • Identify the years over which bonus depreciation will phase out.
  • Recognize the steps involved in allocating the purchase price of real property used for investment or business purposes.
  • Calculate the allocation of real property purchase price to components of real estate improvements.
  • Identify property and labor payments that qualify for de minimis expensing.
  • Identify situations in which each of the “lightning fast” methods works best.

CPE Depot 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.

Sponsor Number: 109423

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