Unless otherwise indicated, a grade of C or higher is required for all prerequisite
Introduction to the methods used to depreciate business assets, including Class Life,
MACRS, Section 179, AMT adjustments, and California conformity/nonconformity. Understand
ordinary and necessary business expenses and current requirements in final repair
regulations. [CPE Hours: CPA, EA 8; CTEC (6 Fed), (2 CA)].