December 17, 2026


Live Webcast


4 CPE Credits

Surgent's Essential Depreciation and Expensing Update (TDP4)

December 17, 2026
Live Webcast
4 CPE Credits

Surgent's Essential Depreciation and Expensing Update (TDP4)

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    Instructor

    Inibehe
    Adesanya

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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

Major Topics

New bonus depreciation and §179 changes under the One Big Beautiful Bill Act (OBBBA) Resolved technical glitches for qualified improvement property Detailed coverage of §179 expense elections and §168(k) bonus or additional first-year depreciation – maximizing deductions, definitions, limitations, and qualified property Sales of property and the depreciation recapture rules (§1245, §1250, unrecaptured §1250 gain for real estate, §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

CPE Credits Available

4 CPE Credits
4
Tax

Things to Know About This Course

Course Level

  • Intermediate

Prerequisites

Basic knowledge of tax issues for property transactions

Advanced Preparation

None

Intended Audience

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

Provider

Surgent Professional Education

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