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.
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