April 11, 2024


1 Total CPE Credits


Section 174: New Rules for Research & Experimentation

  • Instructor

    Steven Dilley

Learning Objectives

After attending this presentation you will be able to identify recent changes affecting the deduction of research and experimental expenditures.

Major Topics

The major topics that will be covered in this class include:

  • Discussion of the impact of the Section 174 law change requiring capitalization of research and experimental costs.
  • Comparison of the Section 41 R&E credit to the Section 174 R&E deduction.
  • Financial accounting for R&E costs.
  • Required change of accounting method and Form 3115.
  • Revised treatment of software development costs.
  • Comprehensive case problems explaining implementation of the law changes.

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Taxation

Advanced Preparation


Intended Audience

CPAs in public practice and industry seeking an update on the latest tax developments affecting research and experimental costs.


CPA Crossings

Register For This Event

  • ASCPA Member

    $ 55 55
  • ASCPA Non-Member

    $ 105 105
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