Uniform Capitalization Rules Section 263A. CPA/EA Exam

[@dmatthews7423]

Very well laid out, and great example at the end. Thanks!

[@AccountingLectures]

Glad it was helpful! Thank you and please visit the website for more farhatlectures.com/

[@chaitanya.sharma]

I am studying for EA this really helped. Thank you

[@AccountingLectures]

Thank you and please visit the website for more farhatlectures.com/

[@sunilroy254]

Loved it

[@AccountingLectures]

Thank you and please visit the website for more farhatlectures.com/

[@shreyamehta2509]

Why did you explained Small business UNICAP? Anyways you mentioned that Small businesses don't require UNICAP Adjustment right? Can you clarify on that I got confused

[@JaeJunBrianLee]

I don’t think he did. He explained for large businesses, that’s why in the example, a portion of the employee’s salary was capitalized. UNICAP doesn’t apply for small.

[@Tekevin]

Note* for 2023 it is 29 million now. :)

[@ariah5093]

thanks