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Real Estate Tax: Treatment of Depreciation, Repairs, and Maintenance


Cost Free
Presentation Length 1.5 hours

Recorded DateApril 22, 2021
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

Join Withum’s real estate tax experts Ashley Kettler and Sara Palovick for this deep dive on the tax treatment of depreciation, repairs, and maintenance. During the session, we will cover how to depreciate assets and apply the tangible property regulations and when to use expense versus capitalize options. We will also cover bonus depreciation, tax law changes to qualified improvement property (QIP), and COVID-19 updates relevant to QIP and depreciation.

Learning Objectives: 

  • Determine depreciation for various asset classes

  • Determine whether an item can be expensed under the tangible property regulations or capitalized

  • Identify QIP and depreciation changes from the COVID-19 pandemic

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Ashley Kettler is a senior manager at WithumSmith+Brown and is a licensed Certified Public Accountant in New York and New Jersey. Ashley has experience in REIT due diligence and REIT testing and compliance, including reviewing quarterly asset and income tests, lease review, distribution test, closely-held tests, and research of potential REIT issues. She consults on projects encompassing federal, state, and local tax reporting and foreign tiered structure analysis for real estate entities.

Ashley is a member of the American Institute of Certified Public Accountants (AICPA) and the New Jersey Society of Certified Public Accountants (NJCPA).

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Sara Palovick is a senior tax manager at WithumSmith+Brown, specifically in partnership and real estate taxation. She is a member of the Real Estate Services Group, actively involved in other firm initiatives focused on improving tax processes, and regularly teaches informal and CPE tax training. Sara is a member of ICSC (International Council of Shopping Centers).

About Our Presenter

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Withum is a forward-thinking, technology-driven advisory and accounting firm, committed to helping clients be more profitable, efficient and productive in the modern business landscape. With office locations in major cities and financial centers across the country, and as an independent member of HLB, the global advisory and accounting network, Withum serves businesses and individuals on a local-to-global scale. Our professionals provide the expert advice and innovation solutions you need to Be in a Position of StrengthSM in today’s fast-paced, tech-driven world.