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Fixed Assets in Motion: Part I – Tax Planning from Acquisition through Improvement

This course provides an end‑to‑end framework for understanding the tax treatment of fixed assets as buildings are acquired, constructed, improved, or repaired. Participants will learn how depreciation, bonus depreciation, Section 179, cost segregation, and repair capitalization rules interact—and how early planning decisions can significantly affect cash flow and audit risk.

Learning Objectives:

  • Determine when building related costs must be capitalized vs. expensed.
  • Differentiate structural components from personal property.
  • Identify eligibility for bonus depreciation, Section 179, and QIP.
  • Evaluate how cost segregation and partial dispositions impact tax liability.

Who Should Attend:

  • CPAs
  • Tax advisors
  • Finance professionals working with fixed assets

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