Capitalized basis, service dates, and MACRS conventions
50 planned instructional minutes
Business Depreciation and Asset Dispositions
Build an auditable asset schedule from acquisition through sale. Apply the 2026 section 179 limits, bonus depreciation, business-use restrictions, and recapture, with reserve laboratories on tangible-property elections and qualified production property.
- Audience
- Enrolled Agents and CPAs
- Level
- Intermediate
- Practice edition
- TY2026
- Proposed category
- Federal Tax Law
Tax-year and release status
2026-first law checked September 22, 2026. Current 2026 guidance is used where available; standing authorities and 2025 final form layouts are limited fallbacks. Final 2026 form mapping remains a release review item.
4 live IRS CE hours are proposed, not approved or currently awarded. Provider and program records, qualified human technical review, and actual duration evidence are required before credit-bearing delivery. Self-study duration is separate: this printed package does not substantiate four self-study hours. CPA CPE acceptance depends on the applicable board and sponsor rules.
Enrollment will open once course availability, schedules and applicable enrollment terms are confirmed.
Core instruction and reserve applications
Four 50-minute core modules provide 200 planned instructional minutes. Two 30-minute reserves bring the library to 260 minutes, exactly 30% additional material. Unused reserves do not increase a learner's credit award.
Section 179, restored bonus depreciation, and deduction ordering
50 planned instructional minutes
Listed property, vehicle limitations, and business-use changes
50 planned instructional minutes
Disposition gain, ordinary recapture, and section 1231 lookback
50 planned instructional minutes
Tangible-property elections and the de minimis safe harbor
30 planned instructional minutes
Qualified production property and the section 168(n) election
30 planned instructional minutes
Preparation and practice
Working knowledge of federal business income, deductions, and basic financial statements is recommended. No prior Academy course is required. Six synthetic worked cases support each course; they are not complete filed returns, IRS ATS scenarios, or certified software imports. No real taxpayer data or live transmission is supplied.
Instructor resources and access
The owner-delivered master includes teaching text, worked resolutions, 18 reviews, and a 26-item final bank with balanced 20-question forms. Forms overlap and are not disjoint retests. Full PDFs and answer banks are not publicly hosted. Future access requires verified identity and course-specific entitlement enforced server-side.
Course access status