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Live Webcast Replay

Depreciating & Expensing Business Assets

Total Credits: 4 including 4 Taxes - Technical

Average Rating:
ACPEN Industry Institute |  Tax |  IRS Approved
Doug Van Der Aa, CPA, JD
Course Levels:
4 Hours
Product Setting: Expires 30 day(s) after program date.

Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


This presentation highlights the latest legislative changes affecting depreciation and capitalization rules, including 2023 inflation increases and Section 179 and 168(k) deductions.  Planning and potential pitfalls will also be presented. 

**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

Basic Course Information

Learning Objectives
  • Identify the latest legislation and regulations regarding depreciation and capitalizing business assets

Major Subjects
  • Recent tax legislation, rules and developments related to capitalization and depreciation
  • Capitalization of tangible property, including materials and supplies, building and improvements
  • Small taxpayer safe harbor
  • Section 179, including 2020 inflation adjustment
  • Section 168(k) 100% bonus deduction
  • ADS depreciation for electing farm and real estate business
  • MACRS depreciation and Form 4562

Course Materials


Doug Van Der Aa, CPA, JD's Profile

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.


Tue, Apr 23, 2024 - 02:00pm to 05:45pm MDT
Sat, Apr 27, 2024 - 08:00am to 11:45am MDT

Additional Info

Basic Course Information

Advanced Preparation None
Course 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 06/01/2023
Prerequisites Basic working knowledge of tax depreciation
Date Added to Catalog 02/08/2023

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (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:
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.



Overall:      4.8

Total Reviews: 41


Melvin E

"instructor has great presentation skills, easy to follow and listen to"

Leslie H

"Good course. Thank you."

James R - Tipton, Iowa

"Another great course presented by Doug"

Julio G

"Perfect The seminar meet all my expertations"

Josie C

"Very good refresher on depreciation."

Karen D

"Thanks - needed that update"

Arnold F

"Excellent speaker!"

Cynthia B - New York, New York

"Very well done seminar with great attention to detail. Many questions that I had about depreciation were answered with this material Good instructor."

Lauren S

"Doug was a great presenter and kept the audience engaged the whole time! Would take another course with him. "