Gain a better understanding of amortization on the different types of expenditures for businesses as well as tax rules for intangible assets.
Efforts to simplify the rules on capitalization and amortization of intangible assets and benefits have resulted in a few lengthy sets of regulations that are often not easy to remember or apply. This topic provides a framework for identifying and applying the tax rules for the acquisition and creation of intangible assets, as well as costs to facilitate such transactions. Special expensing rules, and the treatment of business acquisition costs and start-up expenditures will also be covered. Recent developments including possible changes as part of comprehensive tax reform will be addressed.
Agenda
Faculty
Annette Nellen, CPA, CGMA, Esq.
San Jose State University
- Professor at San Jose State University
- Professor in and director of the SJSU MST Program
- Prior to joining SJSU in 1990, was with the IRS and EY
- Active member of the Tax Sections of the AICPA, ABA and California Bar
- J.D. degree, Loyola Law School; M.B.A. degree, Pepperdine; B.S. degree in accounting, CSU Northridge
- Can be contacted at http://www.sjsu.edu/people/annette.nellen/ or http://www.21stcenturytaxation.com
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