Course Information

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Depreciation Course (2011 Edition)
Author: CCH Editorial Staff

Description:

This course helps enhance your understanding of depreciating assets using the Modified Accelerated Cost Recovery System (MACRS) by reviewing basics such as the applicable MACRS depreciation methods and conventions, MACRS elections, the proper method to determine any asset’s recovery (depreciation) period, MACRS 50 percent bonus depreciation, and much more.

Upon completion of this course, you will be able to:

  • Identify and apply the basic concepts of depreciation, with particular emphasis on MACRS, luxury cars and listed property, alternative minimum tax, and depreciation recapture
  • Recognize new developments and rulings, as well as realizing how these developments affect your clients, staff, and practice
  • Answer client questions with accuracy and confidence
Course Details:
Price:  $102.00
Field of Study:  Taxes
Prerequisites:  Understanding of depreciation rules
Level:  Basic
Advanced Preparation:  None
CTEC course number:  1075-CE-9797
Course was last updated on:  03/17/11
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Library:
Learning Center Core

Technical Requirements:
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Credit Available For: Units
CPE 6.0 CPE
QAS 6.0 CPE
Enrolled Agent (Accepted by the IRS) 6.0 CPE
CTEC Federal 6.0 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

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