<p>This course will be an overview of:</p> <ul> <li>Depreciable property</li> <li>Various methods of cost recovery for tangible property, including MACRS, bonus depreciation, IRC Section 179, and straight-line</li> <li>Special issues in depreciation, such as listed property and frequent changes in tax law</li> <li>Differences between book and tax depreciation methods and objectives and the relevance of such differences</li> </ul>