Surgent's Comprehensive Guide to Tax Depreciation, Expensing & Property Transactions

Overview

With a greater-than-ever 179 deduction boosted by additional first-year depreciation and pandemic-related business-friendly provisions, these are unprecedented times for businesses to make major asset investments. From the most up-to-date depreciation regulations to inflation adjustments and technical corrections, this course provides guidance for navigating the complex maze of rules dealing with depreciation, amortization and sales of property. The manual contains a wide range of case types and examples covering common and uncommon situations to illustrate the most important points for CPAs to understand.