Tangible Property Capitalization and Repair Regulations - 1 Hour CPE
Tangible Property Capitalization and Repair Regulations - 1 Hour CPE
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Description
COURSE DESCRIPTION:
This course reviews the tangible property capitalization and repair regulations governing business property expenditures. Topics include Unit of Property rules, capitalization requirements, available safe harbors, repair regulation elections, depreciation considerations, and related documentation requirements.
LEARNING OBJECTIVES: Differentiate between business property costs that may be expensed and those that must be capitalized, including applicable safe harbors, Unit of Property rules, and repair regulation elections.
| NASBA |
Field of Study: Taxes CPE Credit: 1.0 hour Delivery Method: QAS Self-Study |
| IRS |
Field of Study: Federal Tax Law CE Credit: 1.0 hour IRS Program Number: VP8T3-T-00573-26-S |
| CTEC | Field of Study: Federal Tax Law CE Credit: 1.0 hour CTEC Course Number: 1044-CE-05403 |
| Publication Date: | 4/16/2026 |
| Instructional Delivery Method: | QAS Self-Study |
| Level: | Intermediate |
| Prerequisites: | General knowledge of federal taxation and related tax concepts |
| Advanced Preparation: | No Advanced Preparation Required |
| Author: | Lee Reams, Sr., BSME, EA |
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Course Material: A copy of the course material is available for download under the Additional References tab. Refund Policy: Your complete satisfaction is our #1 priority. At CountingWorks, Inc., we do whatever it takes to make sure your expectations are met on every order we complete. We back all of our products with a 10-day no-hassle money-back guarantee. For information regarding refunds, complaints, and program cancellation policies, please contact our Customer Service Department at 1-800-384-1101 Certified Public Accountants: CountingWorks, Inc. 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: www.nasbaregistry.org. Registration: Sign-up online by clicking add to cart above or by phone at 1-800-384-1101 |