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Depreciation from the Ground Up - (2 CE)

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Depreciation from the Ground Up

IRS Program #: X9QQU-T-00784-21-O/S
CE: 2
Speaker: Amanda Watson, EA

This course will walk you through the basics of tax depreciation whether you are a new or an experienced tax practitioner. Gain a solid foundation of fundamental depreciation concepts including identifying depreciable property, calculating depreciation, identifying listed property, and expensing assets.

Upon completion of this course, students should be able to:

  • List types of property that can be depreciated
  • Recognize various depreciation methods with emphasis on MACRS
  • Identify MACRS recovery periods and corresponding conventions
  • Recall provisions of special bonus depreciation
  • Describe IRC Section 179 and how it is applied
Continuing Education
This course qualifies for IRS Continuing Education Hours. NAEA reports IRS CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN Account by the end of the month after receiving the certificate, please contact NAEA at

Webinar Refund Policy
To request a refund, contact the NAEA education team via email at An NAEA education team member will review the request for refund. If the refund request has been approved, the refund will be refunded on the same method of purchase. Live Webinars, also offered On-Demand Webinars will not be refunded.