Depreciation and Capitalization Guide: Optimizing Business Assets
Total Credits: 4 including 4 Taxes - Technical
- Average Rating:
- 7
- Categories:
- ACPEN Industry Institute | IRS Approved | Tax
- Speaker:
- Doug Van Der Aa, CPA, JD
- Course Levels:
- Intermediate
- Duration:
- 4 Hours
- License:
- Never Expires.
Description
This presentation highlights the latest legislative changes affecting depreciation and capitalization rules, including inflation increases and Section 179 and 168(k) deductions. Planning and potential pitfalls will also be presented.
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
Basic Course Information
Learning Objectives- Identify the latest legislation and regulations regarding depreciation and capitalizing business assets
- Identify planning opportunities and potential pitfalls
Major Subjects
- Recent tax legislation, rules and developments related to capitalization and depreciation
- Capitalization of tangible property, including materials and supplies, building and improvements
- Small taxpayer safe harbor
- Section 179, including 2020 inflation adjustment
- Section 168(k) 100% bonus deduction
- Late bonus depreciation election
- Qualified improvement property
Handouts
| Important CPA Credit Instructions READ BEFORE WEBCAST UPDATED (487.5 KB) | Available after Purchase | ||
| IRS CE request form (267 KB) | Available after Purchase | ||
| Depreciation and Capitalization Guide: Optimizing Business Assets Handout (5.9 MB) | Available after Purchase | ||
Speaker
Doug Van Der Aa, CPA, JD Related Seminars and Products
Doug Van Der Aa, CPA, JD, is a lively and energetic speaker on the subject of taxes and ethics, and has extensive experience in leading discussions for conferences, seminars and webinars. He is a highly rated speaker and seminar leader for state CPA societies and other organizations throughout the country.
Van Der Aa has more than 25 years of experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. His practice concentrated on the tax needs of closely held businesses, with their related pass-through entities, complex individual returns, estates and trusts.
Van Der Aa taught for 10 years as an adjunct instructor and for one year as assistant professor of accounting and taxation for Grand Valley State University’s Seidman College of Business, where he taught in both the undergraduate and MST programs.
Dates
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Fri, Jun 27, 2025 - 1:00 PM to 4:44 PM CDT
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Mon, Jul 07, 2025 - 10:00 AM to 1:44 PM CDT
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Thu, Jul 31, 2025 - 6:00 PM to 9:44 PM CDT
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Thu, Aug 07, 2025 - 10:00 AM to 1:44 PM CDT
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Wed, Aug 27, 2025 - 1:00 PM to 4:44 PM CDT
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Thu, Sep 11, 2025 - 5:00 PM to 8:44 PM CDT
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Sat, Sep 27, 2025 - 1:00 PM to 4:44 PM CDT
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Tue, Oct 07, 2025 - 10:00 AM to 1:44 PM CDT
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Mon, Oct 27, 2025 - 1:00 PM to 4:44 PM CDT
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Fri, Nov 07, 2025 - 10:00 AM to 1:44 PM CST
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Wed, Nov 26, 2025 - 1:00 PM to 4:44 PM CST
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Mon, Dec 08, 2025 - 10:00 AM to 1:44 PM CST
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Sat, Dec 27, 2025 - 1:00 PM to 4:44 PM CST
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Mon, Dec 29, 2025 - 10:00 AM to 1:44 PM CST
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Wed, Jan 07, 2026 - 10:00 AM to 1:44 PM CST
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Tue, Jan 27, 2026 - 1:00 PM to 4:44 PM CST
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Sat, Feb 07, 2026 - 10:00 AM to 1:44 PM CST
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Fri, Feb 27, 2026 - 1:00 PM to 4:44 PM CST
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Sat, Mar 07, 2026 - 10:00 AM to 1:44 PM CST
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Fri, Mar 27, 2026 - 1:00 PM to 4:44 PM CDT
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Tue, Apr 07, 2026 - 5:00 PM to 8:44 PM CDT
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Mon, Apr 27, 2026 - 1:00 PM to 4:44 PM CDT
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Additional Info
Basic Course Information
Advanced Preparation NoneCourse Developer
Van Der Aa Tax Ed, LLC
Designed For CPAs in public practice and members in industry seeking to better understand the ever-changing depreciation rules
Yellow Book No
Original Recording Date
05/25
Prerequisites Basic working knowledge of tax depreciation
Date Added to Catalog 3/15/2025
Additional Information
Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).Course Registration Requirements Online Registration
Instructional Delivery Method Group Internet Based
Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.
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