课程信息
4.9
44 个评分
9 个审阅

第 2 门课程(共 5 门)

100% 在线

立即开始,按照自己的计划学习。

可灵活调整截止日期

根据您的日程表重置截止日期。

中级

完成时间大约为34 小时

建议:8 weeks of study, 6-8 hours/week...

英语(English)

字幕:英语(English)

第 2 门课程(共 5 门)

100% 在线

立即开始,按照自己的计划学习。

可灵活调整截止日期

根据您的日程表重置截止日期。

中级

完成时间大约为34 小时

建议:8 weeks of study, 6-8 hours/week...

英语(English)

字幕:英语(English)

教学大纲 - 您将从这门课程中学到什么

1
完成时间为 1 小时

INTRODUCTION TO THE COURSE

In this module, you will become familiar with the course, your instructor and your classmates, and our learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course. ...
1 个视频 (总计 2 分钟), 5 个阅读材料, 1 个测验
5 个阅读材料
A Note from Your Instructor10分钟
Syllabus15分钟
About the Discussion Forums10分钟
Update Your Profile10分钟
Build a Learning Community with Social Media10分钟
1 个练习
Orientation Quiz10分钟
完成时间为 3 小时

Module 1 Cost Recovery: Depreciation

In this module, you will be introduced to concepts of cost recovery used by U.S. Taxpayers. The nature of property will be discussed designating the difference between realty and personalty. The Modified Accelerated Cost Recovery System (MACRS) will be explained along with its classification of both real and personal assets as well as applicable conventions used in depreciating property. Finally, learners will discover how to use the tax depreciation tables to aid in the determination of allowable cost recovery deductions....
5 个视频 (总计 59 分钟), 2 个阅读材料, 6 个测验
5 个视频
Overview of Depreciation14分钟
Using the Depreciation Tables8分钟
Examples Using the Depreciation Tables7分钟
Depreciation of Business Use Realty13分钟
2 个阅读材料
Module 1 Overview and Resources10分钟
IRS Tables15分钟
6 个练习
Lesson 1.1 Knowledge Check10分钟
Lesson 1.2 Knowledge Check10分钟
Lesson 1.3 Knowledge Check10分钟
Lesson 1.4 Knowledge Check10分钟
Lesson 1.5 Knowledge Check10分钟
Module 1 Quiz30分钟
2
完成时间为 2 小时

Module 2 Depreciation: Accelerated Depreciation and Listed Property

In this module, you will take a deeper dive into concepts of cost recovery used in the U.S. Federal tax structure. This deeper dive begins with a discussion about the two different types of additional first year depreciation, known as Section 179 depreciation and "bonus" depreciation. Next, you will learn about listed property, which faces limitations on the deductibility....
4 个视频 (总计 41 分钟), 1 个阅读材料, 5 个测验
4 个视频
Section 179 Election15分钟
Listed Property4分钟
Luxury Auto Limitations11分钟
1 个阅读材料
Module 2 Overview and Resources10分钟
5 个练习
Lesson 2.1 Knowledge Check10分钟
Lesson 2.2 Knowledge Check10分钟
Lesson 2.3 Knowledge Check10分钟
Lesson 2.4 Knowledge Check10分钟
Module 2 Quiz30分钟
3
完成时间为 4 小时

Module 3 Amortization and Depletion

In this module, you will take a look at the remaining concepts of cost recovery used in the U.S. Federal tax structure. In the previous module, you learned about depreciation taken on tangible personal and real property. In this module, you will learn how intangible personal and real property costs are recovered through amortization, and which kinds of intangible property are eligible to be amortized. You will also learn how natural resource costs are recovered through depletion deductions. Finally, you will learn about the non-deductibility of start-up expenditures and their amortization....
5 个视频 (总计 38 分钟), 2 个阅读材料, 5 个测验
5 个视频
Amortization12分钟
Reporting Cost Recovery on Form 456210分钟
Depletion13分钟
Tour of Property A ("Lakeside Restaurant")39
Tour of Property B ("Hillside Office")1分钟
2 个阅读材料
Module 3 Overview and Resources10分钟
IRS Table of Class Lives15分钟
4 个练习
Lesson 3.1 Knowledge Check10分钟
Lesson 3.2 Knowledge Check10分钟
Lesson 3.3 Knowledge Check10分钟
Module 3 Quiz30分钟
4
完成时间为 2 小时

Module 4 Property Transactions: Gains, Losses, and Adjusted Basis

In this module, you will take a deep dive into property transactions, specifically disposals, and their tax consequences under U.S. federal tax law. First, we’ll begin by discussing the economic concept of amount realized. Next, we’ll discuss differences between the amount and gains or losses realized versus recognized, such as deferred or postponed gains and disallowed losses. Last, we’ll discuss the three main ways property basis is established, namely cost basis, gift basis, and inheritance basis....
5 个视频 (总计 53 分钟), 1 个阅读材料, 6 个测验
5 个视频
Basis and Realized Gains or Losses7分钟
Adjusted Basis: Cost Basis11分钟
Adjusted Basis: Gift Basis14分钟
Adjusted Basis: Inheritance Basis10分钟
1 个阅读材料
Module 4 Overview and Resources10分钟
6 个练习
Lesson 4.1 Knowledge Check10分钟
Lesson 4.2 Knowledge Check10分钟
Lesson 4.3 Knowledge Check10分钟
Lesson 4.4 Knowledge Check10分钟
Lesson 4.5 Knowledge Check10分钟
Module 4 Quiz30分钟
4.9
9 个审阅Chevron Right

热门审阅

创建者 SVJan 30th 2019

This course is very good starting point for obtaining an understanding of the Depreciation rules/ Asset classes employed

创建者 GGDec 23rd 2017

Very informative and nicely presented course about the US taxation regulations. One of my favorites.

讲师

Avatar

Matthew Hutchens

Lecturer of Accountancy
Department of Accountancy
Avatar

Petro Lisowsky, PhD, CPA

Associate Professor of Accountancy
College of Business: Department of Accountancy

立即开始攻读硕士学位

此 课程 隶属于 伊利诺伊大学香槟分校 提供的 100% 在线 Master of Science in Accountancy (iMSA)。如果您被录取参加全部课程,您的课程将计入您的学位学习进程。

关于 伊利诺伊大学香槟分校

The University of Illinois at Urbana-Champaign is a world leader in research, teaching and public engagement, distinguished by the breadth of its programs, broad academic excellence, and internationally renowned faculty and alumni. Illinois serves the world by creating knowledge, preparing students for lives of impact, and finding solutions to critical societal needs. ...

关于 U.S. Federal Taxation 专项课程

This Specialization introduces the U.S. federal tax system via conceptual and applied material. Learners will be able to apply basic principles to settings involving individuals, corporations, and other business entities, complete key components of major, individual U.S. federal tax returns, and identify tax-related strategies and implications of structuring transactions and organizations....
U.S. Federal Taxation

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