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    Depreciation - When MACRS Does Not Apply  

    CATEGORY: Taxation
    COURSE ID: CLDEP4, VERSION 4.00
    1 2 3 4 5
    (55)
      Online & Mobile
    1 CPE Credits

    This course covers cost recovery deductions that fall outside of the scope of Modified Accelerated Cost Recovery system (MACRS). An understanding of MACRS rules is not necessary to be understand the concepts presented, but it is helpful. Chapter one looks at the cost recovery (amortization) of intangible property. Chapter two deals with tangible property that is excluded from the MACRS rules. It also addresses alternative minimum tax (AMT) and changes in use of property.

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