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Webinar: Repairs vs. Capitalization Regulations

November 12, 2012

New IRS regulations affecting all taxpayers that acquire, produce or improve real and personal tangible property were released at the end of 2011. During our recorded webinar segments, we will walk through the new rules and discuss how and when taxpayers will be required to comply with the changes. 

Topics to be discussed:

  • How to apply the de minimis rule
  • Available methods for materials and supplies
  • Available methods for rotable and temporary spare parts
  • When an expenditure is a capital improvement vs. a deductible repair
  • How to apply the routine maintenance safe harbor
  • Fixed asset disposition rules and grouping methods

Due to the quantity of information covered, we broke the webinar our into 5 segements:

Tangible Propery Regulations
Webinar Part 1: Introduction

Tangible Property Regulations
Webinar Part 2: Unit of Property  

Tangible Propery Regulations
Webinar Part 3: Acquisition of Property  

Tangible Property Regulations
Webinar Part 4: Repairs and
Maintenance vs. Improvement  

Tangible Propery Regulations
Webinar Part 5: Transitioning to New Rules  

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