November 14, 2025


Live Webcast


NYSED 4

Surgent's Essential Depreciation and Expensing Update Webcast

November 14, 2025
Live Webcast
NYSED 4

Surgent's Essential Depreciation and Expensing Update Webcast

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    Instructor

    John
    Evanich

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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

Resolved technical glitches for qualified improvement property Detailed coverage of §179 expense elections and §168(k) bonus or additional first-year depreciation – how to maximize them, definitions, limitations, qualified property, etc. Sale 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 start-up, 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

NYSED 4
4
Taxation (NYSED) - NYSED

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Taxation (NYSED)

Prerequisites

Basic knowledge of tax issues for property transactions

Advanced Preparation

Basic knowledge of tax issues for property transactions

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 McCoy CPE LLC

This event has ended.