- ?Apply capitalization rules in general
- Identify exceptions for Materials and Supplies
- Account for costs associated with Rotable spare parts
- Apply "De Minimis" rules for entities with an "applicable financial statement"
- Determine amounts considered "spent to acquire tangible property"
- Identify improvements to tangible property ?
- Unit of property definitions, including special rules applicable to real property ?
- Leased property rules for lessees and lessors ?
- Routine maintenance safe harbors
- Determine what is a "betterment" of property
- Recognize and capture costs of restoration of property
- Definition of adapting a property to a new or different use.
- Determining property that qualifies for 179 expensing treatment
- Applying cost recovery rules.
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Program Leaders: Author: Edward K. Zollars, CPA Don Paul Cochran, JD,CPA Mark J. Patrick, CPA