February 28, 2025
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Depreciation Course (2008 Edition)
CCH Editorial staff
The Depreciation CPE Course 2008 Edition is a self-paced CPE course created for anyone who wishes to better comprehend the subject of depreciation.

The course will review the basics of depreciation, including:

  • Code Sec. 197 amortization
  • ACRS
  • Modified Accelerated Cost Recovery System (MACRS)
  • Alternative minimum tax (AMT)
  • Depreciation recapture
  • Listed property (including luxury car depreciation caps)
  • The Code Sec. 179 expense deduction
  • The bonus depreciation allowance for Gulf Opportunity Zone property
  • Law changes contained in the Tax Relief and Health Care Act (P.L. 109-432, signed into law (enacted) on December 20, 2006).
$90.00
[click to enroll in this course]
Field of Study:  Taxes
Prerequisites:  Understanding of depreciation rules
Level:  Update
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
[click to download acrobat reader]
Credit Available For: Units
CPE 6 CPE
QAS 6 CPE
Enrolled Agent (Accepted by the IRS) 6 CPE
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.
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