Repair Regulations

Learning objectives

After completing this course, the learner should be able to:

  • Identify the differences between the Final Repair Regulations and the Proposed and Temporary Regulations issued prior to the Final Repair Regulations.
  • Recognize the current rules applicable to general asset accounts, betterments, restorations, safe harbor routine maintenance and dispositions.
  • Apply the de minimis rule applicable threshold.
  • Identify relief available to small businesses.
  • Define how to implement a change in accounting method.
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National Registry of CPE Sponsors

A Becker Professional Education 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:

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823

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