Depreciation, Cost Recovery & Capital Planning Webinar
Overview
This session examines cost segregation strategies and related tax planning opportunities designed to improve cash flow, accelerate depreciation deductions, and enhance after-tax returns. Participants will explore bonus depreciation, Section 179 planning, repair versus capitalization considerations, partial asset dispositions, and the financial reporting implications of accelerated depreciation strategies. The session will also address current risks, documentation expectations, and best practices for coordinating tax and financial reporting considerations.
Objective
To provide participants with a practical understanding of cost segregation studies, depreciation planning strategies, and related tax and financial reporting considerations impacting corporations.
Emphasis
- Cost segregation fundamentals and identifying qualifying building components for accelerated depreciation
- When cost segregation studies provide the greatest tax and cash flow benefits
- Bonus depreciation and Section 179 planning strategies and limitations
- Repair versus capitalization considerations under the tangible property regulations
- Partial disposition elections, asset write-offs, and retirement of replaced building components
- Deferred tax and ASC 740 implications of accelerated depreciation strategies
- IRS scrutiny, documentation expectations, and recapture considerations
This course is included in the following subscriptions:
Need more than one course? Upgrade to a subscription and save.
View Subscriptions