Repair regs affect many businesses that have fixed assets, depreciable property, repairs and maintenance expenses. Most businesses must file at least one Form 3115 in order to comply with the new rules.

Topics included, but not limited to, key Unit of Property concepts, RABI (Restoration, Adaptation, Betterment and Improvement) rules, Safe Harbor Rules and Sec. 481 (a) calculations. There are study questions and an exam for each course with up to 35 CPE credits available.

Those who complete the courses earn a certificate of educational achievement.