Depreciating & Expensing Business Assets
Total Credits: 2 including 2 Taxes - Technical
- Average Rating:
- Not yet rated
- Categories:
- ACPEN Industry Institute | Tax | IRS Approved
- Faculty:
- Doug Van Der Aa, CPA, JD
- Course Levels:
- Intermediate
- Duration:
- 2 Hours
- License:
- Expires 30 day(s) after program date.
Description
This course will address recent tax legislation, rules, and developments related to capitalization and depreciation; Section 179 and 168(k) 100 % bonus deduction; Depreciation of automobiles, including new luxury auto limits; ADS depreciation for electing farm and real estate business.
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
Basic Course Information
Learning Objectives- Identify the latest legislation and regulations regarding depreciation and capitalizing business assets
- Identify planning strategies and potential pitfalls
Major Subjects
- Recent tax legislation, rules and developments related to capitalization and depreciation
- Qualified improvement property
- Section 179, including inflation adjustments
- Section 168(k) 100% bonus deduction
- Depreciation of automobiles, including new luxury auto limits
- Rev. Proc. 87-57 and MACRS
- ADS depreciation for electing farm and real estate business
- Update on recent developments
Course Materials
Important CPA Credit Instructions READ BEFORE WEBCAST UPDATED (487.5 KB) | Available after Purchase |
IRS CE Credit Request Form (137 KB) | Available after Purchase |
Faculty

Doug Van Der Aa, CPA, JD Related Seminars and Products
Doug Van Der Aa, CPA, JD, is a lively and energetic speaker on the subject of taxes and ethics, and has extensive experience in leading discussions for conferences, seminars and webinars. He is a highly rated speaker and seminar leader for state CPA societies and other organizations throughout the country.
Van Der Aa has more than 25 years of experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. His practice concentrated on the tax needs of closely held businesses, with their related pass-through entities, complex individual returns, estates and trusts.
Van Der Aa taught for 10 years as an adjunct instructor and for one year as assistant professor of accounting and taxation for Grand Valley State University’s Seidman College of Business, where he taught in both the undergraduate and MST programs.
Dates
Wed, Jun 04, 2025 - 06:00am to 08:00am AKDT
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Fri, Jun 20, 2025 - 11:00am to 01:00pm AKDT
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Thu, Jul 03, 2025 - 06:00am to 08:00am AKDT
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Tue, Jul 15, 2025 - 09:00am to 11:00am AKDT
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Mon, Aug 04, 2025 - 06:00am to 08:00am AKDT
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Wed, Aug 20, 2025 - 11:00am to 01:00pm AKDT
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Thu, Sep 04, 2025 - 06:00am to 08:00am AKDT
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Mon, Sep 15, 2025 - 09:00am to 11:00am AKDT
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Sat, Oct 04, 2025 - 06:00am to 08:00am AKDT
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Mon, Oct 20, 2025 - 11:00am to 01:00pm AKDT
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Tue, Nov 04, 2025 - 06:00am to 08:00am AKST
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Sat, Nov 15, 2025 - 09:00am to 11:00am AKST
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Thu, Dec 04, 2025 - 06:00am to 08:00am AKST
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Sat, Dec 20, 2025 - 11:00am to 01:00pm AKST
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Mon, Jan 05, 2026 - 06:00am to 08:00am AKST
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Thu, Jan 15, 2026 - 09:00am to 11:00am AKST
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Wed, Feb 04, 2026 - 06:00am to 08:00am AKST
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Fri, Feb 20, 2026 - 11:00am to 01:00pm AKST
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Wed, Mar 04, 2026 - 06:00am to 08:00am AKST
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Mon, Mar 16, 2026 - 09:00am to 11:00am AKDT
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Sat, Apr 04, 2026 - 06:00am to 08:00am AKDT
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Mon, Apr 20, 2026 - 11:00am to 01:00pm AKDT
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Additional Info
Basic Course Information
Advanced Preparation NoneCourse Developer
Van Der Aa Tax Ed, LLC
Designed For CPAs in public practice and members in industry seeking to better understand the ever-changing depreciation rules
Yellow Book No
Original Recording Date 5/2025
Prerequisites Basic working knowledge of tax depreciation
Date Added to Catalog
3/19/25
Additional Information
Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).Course Registration Requirements Online Registration
Instructional Delivery Method Group Internet Based
Official Registry Statement Business Professionals' Network, 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
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.