Repair Regulations

$49.00

This course will be an overview of: The differences between the Final Repair Regulations and the Proposed and Temporary Regulations issued prior to the Final Repair Regulations. The current rules applicable to general asset accounts, betterments, restorations, safe harbor routine maintenance and dispositions. The de minimis rule and $5,000 threshold. The relief available to small businesses. How to implement a change in accounting method.