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Navigate Research and Experimental Expenditures Guidance

October 24, 2023 @ 1:00 pm - 2:00 pm EDT

Free
Moss Adams CPE Webinars

Participants of the free live webinar will be eligible for 1 CPE credit.

Register

The Department of Treasury and IRS released Notice 2023-63 on September 8, 2023, announcing plans to issue proposed regulations addressing the capitalization and amortization of specified research or experimental (SRE) expenditures under Internal Revenue Code (IRC) Section 174.

Join us for our webcast, Navigate Research and Experimental Expenditures Guidance, to learn how to navigate the forthcoming proposed regulations and key areas of interim guidance.

PROGRAM LEVEL: Basic
CREDITS: Accounting (Governmental): 1
DELIVERY METHOD: Webcast
LEARNING OBJECTIVES: After completing this training, participants will be able to explain the background of IRC Section 174 and how costs must be capitalized and amortized; clarify the definition of SRE expenditures and provide specific examples; determine how to allocate costs to SRE activities; identify the effective dates for the Notice and forthcoming proposed regulations; and summarize key sections of Notice 2023-63 related to areas such as software development, research performed under contract, and the disposition of property.
PREREQUISITES: None
TARGET AUDIENCE: CFO, VP of Finance, Controllers, Tax Professionals
REFUND POLICY: For more information about administrative policies regarding CPE, refunds or complaints, please contact Chad Poggioli at (858) 627-5503 or send them an email.

Details

Date:
October 24, 2023
Time:
1:00 pm - 2:00 pm EDT
Cost:
Free
Event Category:
Event Tags:
Website:
https://www.mossadams.com/events/2023/10/navigate-research-and-experimental-expenditures

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