The course also covers Jobs and Growth Reconciliation Act of 2003 changes, such as the increase in the bonus depreciation allowance from 30% to 50%, and the Section 179 allowance increase of $25,000 to $100,000.

We will take you through each topic, raise questions that your clients might raise, and test your understanding of important issues. The course includes cross references to the paragraphs in the 2004 U.S. Master Depreciation Guide where additional discussion can be located.