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Live Webcast Replay

Depreciating & Expensing Business Assets - 4 Hours

Total Credits: 4 including 4 Taxes - Technical

Average Rating:
Industry |  Tax |  ACPEN Tax Institute |  IRS Approved
Doug Van Der Aa, CPA, JD
Course Levels:
4 Hours



This program will address the most recent updates on tax depreciation resulting from the TCJA, highlighting new capitalization and depreciation rules. Planning opportunities and potential pitfalls will also be addressed.

**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to

Basic Course Information

Learning Objectives
  • Define the latest tax depreciation developments and special topics
  • Define and discuss planning tools and potential pitfalls

Major Subjects
  • Recent tax legislation, rules, and developments related to capitalization and depreciation
  • Section 179, including 2022 inflation adjustment
  • Section 168(k) 100 percent bonus deduction
  • Depreciation of automobiles, including new luxury auto limits
  • ADS depreciation for electing farm and real estate business
  • Update on recent developments

Course Materials


Doug Van Der Aa, CPA, JD's Profile

Doug Van Der Aa, CPA, JD Related Seminars and Products

Doug Van Der Aa, CPA, JD, is a lively and energetic speaker on the subject of taxes and ethics, and has extensive experience in leading discussions for conferences, seminars and webinars. He is a highly rated speaker and seminar leader for state CPA societies and other organizations throughout the country.

Van Der Aa has more than 25 years of experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. His practice concentrated on the tax needs of closely held businesses, with their related pass-through entities, complex individual returns, estates and trusts.

Van Der Aa taught for 10 years as an adjunct instructor and for one year as assistant professor of accounting and taxation for Grand Valley State University’s Seidman College of Business, where he taught in both the undergraduate and MST programs.

Additional Info

Basic Course Information

Advanced Preparation


Course Developer

Van Der Aa Tax Ed, LLC

Designed For

CPAs in public practice and members in industry seeking to better understand the ever-changing depreciation rules

Yellow Book


Original Recording Date



Basic working knowledge of tax depreciation

Date Added to Catalog


Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints., (972-377-8199).

Course Registration Requirements

Online Registration

Instructional Delivery Method

Group Internet Based

Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.



Overall:      4.8

Total Reviews: 77


Pamela G

" "

Robert B

"Course material is somewhat outdated."

Chet W

"The tone of the speakers voice and the excitement that he had for the topics made this CPE course much more bearable then others that I have taken in the past!"

Kari O

" "

Susan N - Madison, Alabama

"He was a great presenter. Great slides and speed of delivery, explained everything clearly. Would enjoy watching more presentations by him."

Ying H

"Good course!"