CE/CPE Course Information

Recovering the Cost of Capitalized Assets: Depreciation, Amortization, and Depletion (2020)

CPE Credits: 4
Subject Area: Taxation
Field of Study: Taxes
Program Level: Intermediate
Lesson Version: 2020
Publication/Revision Date: April 16, 2020
Prerequisites/Advanced Preparation: Requires some knowledge of depreciation methods used for preparing income taxes.
Written By: James R. Hasselback, Ph.D.

After completing this course, you will be able to
  • Select the appropriate depreciation methods for business property
  • Apply the rules for Sec. 179 expensing
  • Identify amortizable property
  • Identify the qualifications for depleting property
  • Calculate gain from the recapture of depreciation
Course Topics
  1. Capitalized Costs
  2. Depreciation Methods
  3. Additional Depreciation
  4. Amortization
  5. Depletion
  6. Depreciation Recapture

This self-study course consists of an Audiovisual presentation or a 20-question True/False Introductory quiz, a Knowledge Transfer Outline with multiple-choice questions for study and review, and a Qualified Assessment of 20 questions.

This course is designed for your convenience. You may log out at any time during the course; your current position and all work will be saved. The next time you log in, you can resume right where you logged off.

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