Depreciation and Expensing Real Estate and Related Tangible Property Costs (DETC)

Terri S. Johnson, CRE, Lawrence K. Pon, CPA, Lance G. Weiss, CPA, CVA, Michael J. Tucker, JD, CPA (moderator)
  • 3
  • Basic
  • Taxes

Individual course: $99
Best Value: All-Star Tax Season Pass
Volume Discounts: 
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This program will update practitioners regarding the rules relating to depreciating the cost of real estate and expensing tangible property. The focus of the program is the beneficial depreciation rules enacted as part of the Tax Cuts and Jobs Act, including a more robust Section 179 deduction and first-year bonus depreciation.

Major Topics:

  • Depreciation vs. capitalization
  • Bonus depreciation
  • Applicable recovery period for real property
  • Qualified improvement property
  • Interest deduction limitation under Section 163(j)
  • Alternative Depreciation System vs. Modified Accelerated Cost Recovery System
  • Section 179 expensing
  • Current rules relating to like-kind exchanges
  • Cost segregation

Learning Objectives

  • Understand how current depreciation and expensing rules impact clients, and effectively advise clients regarding related tax planning

Tax practitioners who will be advising clients on depreciation and expensing real and personal property, respectively





Varies by state. Check back soon for details