CPE Course Surgent's Introduction to Section 263A: Uniform Capitalization of Inventory (I263)

October 27, 2017

10:00AM — 12:00PM

Location Webinar

Member Price $89.00
Non-member Price $119.00

Curriculum Taxation

Field of Interest

Level Advanced

Designed For

CPAs with manufacturing clients and for those CPAs with large retail clients.

2.00 credits

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Objective

  • Identify the costs that were capitalized under the pre-Section 263A rules and the additional costs that need to be capitalized under Section 263A
  • Understand the process of allocating the additional Section 263A costs to ending inventory
  • Determine which taxpayers are subject to the Section 263A cost capitalization rules 

Highlights

  • What types of taxpayers are subject to the Section 263A rules?
  • Costs that must be capitalized under the Section 263A rules
  • Methods used to apply overhead costs to inventory
  • The relationship between the Section 263A rules and the repair regulations 

Instructors

Prerequisites

A basic understanding of deductible business related expenses

Developer

Surgent McCoy CPE, LLC

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