Description
This program addresses the most recent developments impacting taxpayers incurring research and experimentation costs. Emphasis will be placed on compliance with the 2022 change in Section 174 Amortization of research and experimental expenditures. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Highlights
The major topics that will be covered in this class include:
- Discussion of the impact of the Section 174 law change requiring capitalization of research and experimental costs.
- Comparison of the Section 41 R&E credit to the Section 174 R&E deduction.
- Financial accounting for R&E costs.
- Required change of accounting method and Form 3115.
- Revised treatment of software development costs.
- Comprehensive case problems explaining implementation of the law changes.
Objectives
Designed For
CPAs in public practice and industry seeking an update on the latest tax developments affecting research and experimental costs.
Course Pricing
WYOCPA Member Fee
$55.00
Non-Member Fee
$72.00
Your Price
$72.00
Upcoming Courses
-
Fixing Your Chart of Accounts
December 26, 2024
-
Implementation Challenges with the New FASB Lease Standard
December 26, 2024
-
The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent
December 26, 2024
View all upcoming courses