CPA's

CPE Training

Learning Objective:

To educate accountants in the area of cost segregation and its impact on the depreciation of fixed assets.

Topics Covered:

• Overview of cost segregation and depreciation;
• The evolution of this tax savings procedure, including the relevant court cases;
• Depreciation & qualifying property, including:
1. The tax treatment of qualifying and nonqualifying property and the court cases that make those determinations.
2. The engineering issues faced when examining property;
• Key elements of quality cost segregation studies;
• Two case studies and impact on the property owner;
• IRS cost segregation regulatory update;
• Questions & answer session.

Program Level:

This program is presented at the intermediate level.

Program Prerequisites:

A general background in accounting is needed for the presenation. No advance preparation is needed.

Instructional Method:

The method of presentation is in a group live setting.