Kentucky Society of Certified Public Accountants

Overview

This course will be available for 90 days from your date of purchase.

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.

Prerequisites

Basic Tax Knowledge

Objectives

Identify recent changes affecting the deduction of research and experimental expenditures.

Highlights

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.

Register Now

Materials are generally available 3 days in advance of an event. Once you have downloaded the manual, we are unable to cancel your registration.

Event Code:

RCPE616

1 CPE Credits

Tax: 1 Credits

Registration

Member Price:

$59

Non-member Price:

$99