Repair Regulations
Provider: Becker Professional Education
Length: 123
Taxes
2 CPE Credits
Intermediate
QAS self study
IRS EA Federal Taxation
<p>This course will be an overview of:</p>
<ul>
<li>The differences between the Final Repair Regulations and the Proposed and Temporary Regulations issued prior to the Final Repair Regulations.</li>
<li>The current rules applicable to general asset accounts, betterments, restorations, safe harbor routine maintenance and dispositions.</li>
<li>The de minimis rule and applicable threshold.</li>
<li>The relief available to small businesses.</li>
<li>How to implement a change in accounting method.</li>
</ul>