After completing this course, the learner should be able to:
- Identify depreciable property.
- Understand the general rules for calculating and deducting tax depreciation (including IRC Section 179 expensing).
- Calculate tax depreciation (including IRC Section 179 expensing).
- Understand the differences between tax and book depreciation.
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