『Enrolled Agent Exam [Part 1] 13, Depreciation of Rental Property』のカバーアート

Enrolled Agent Exam [Part 1] 13, Depreciation of Rental Property

Enrolled Agent Exam [Part 1] 13, Depreciation of Rental Property

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概要

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: • How to distinguish between the 27.5-year residential and 39-year commercial depreciation periods. • Why you must always exclude the value of land from the depreciable basis of a property. • The correct way to calculate first-year depreciation using the mandatory mid-month convention. • How to identify the correct "placed-in-service" date, a common exam distraction. • The strict limitation preventing the use of Section 179 expensing on rental buildings. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or Youtube Channel: https://www.youtube.com/@Open-exam-prep
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