How the new repairs and maintenance capitalization standards will impact your next remodel

This webinar covers:

  • When are they effective?
    • The temporary regulations have the same binding effect as final regulations and are effective for tax years beginning on or after January 1, 2012
  • Who do they affect?
    • Companies across nearly all industries with the largest impact on those having large investments in property, plants, and equipment
  • Overview of the temporary regulations
    • Unit of property
    • Capitalization standards
    • De minimis rule and materials and supplies
    • Changes to depreciation and disposition rules
  • Transition guidance and other issues

Download the presentation slides >