Checkpoint Learning

Checkpoint Learning

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Tangible Property Regulations - A Practical Guide for CPAs   New

CATEGORY: Taxation
COURSE ID: CLPPRR, VERSION 1.00
  Online & Mobile
2 CPE Credits
Level: Basic

This course provides a practical overview of the tangible property regulations. Participants will learn to identify and apply key rules governing capitalization versus deduction, including the BAR framework (Betterments, Adaptations, and Restorations). The course also explains how to implement the available safe harbors - de minimis, routine maintenance, small taxpayer, and remodel-refresh, as well as the partial disposition election. In addition, participants will understand how to account for materials and supplies and apply the Unit of Property rules.

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