NEBRASKA SOCIETY OF
Certified Public Accountants
SERVING NEBRASKA AND ITS CPAS SINCE 1928
Capitalization, Expensing & Depreciation After Tax Reform

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Online Registration Form

Date: October 17, 2018
Location: German American Society, Omaha
Course Time: 8:30 AM to 4:30 PM
Registration Begins: 8:00 AM
Summary
This course will address the new tax legislation and developments of the 2017 Tax Cuts and Jobs Act, highlighting new capitalization and depreciation rules and expensing. Planning opportunities and potential pitfalls will also be discussed.
Objectives
* Apply the new rules regarding repair vs. capitalization regulations * Define the latest tax depreciation developments and special topics * Apply planning opportunities and potential pitfalls
Highlights
* 2017 tax legislation and developments relating to capitalization and depreciation * Section 179 and 168(k) deduction * Depreciation of real property * Material and supply rules * De minimus election, repair rules and safe harbors * Rotable and temporary spare parts * Single asset/multiple asset/group asset accounts * Applicable financial statements * Change in use of depreciable property * Placed in service issues * Like-kind exchanges * Deprecation of automobiles * Update on recent developments
Who Should Attend
Practitioners and members in industry seeking knowledge to better understand the new capitalization regulations and special depreciation issues.

Course Level Intermediate
Prerequisites None
Course IDCEDT
Discussion LeaderDouglas Van Der Aa, CPA, Van Der Aa Tax Ed, LLC
CPE Credit8 Hours
Additional Information: Parking and lunch are provided on-site.
Fee: $255 - Society Member
$285 - Society Nonmember
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635 S. 14TH ST. SUITE 330
LINCOLN, NE 68508
(402) 476-8482
(800) 642-6178
(402) 476-8731