Understand the concept
Record purchase date, cost, use, location, and disposal.
Teaching action
Ask the learner to restate the principle using their own example.
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Veteran owned · American made · Honor · Serve · Inspire
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TAX / ADVANCED / INSTRUCTOR
Outcome: Prepare an asset register without guessing deductions.
Review edition: This curriculum is open for inspection. It is not yet available for purchase, credentialing, or unsupervised instruction. Current-year depreciation rules require expert review.
Record purchase date, cost, use, location, and disposal.
Ask the learner to restate the principle using their own example.
Separate supplies, inventory, and long-lived equipment.
Work one case together and narrate the decision at each step.
Preserve invoices and evidence of business-use percentage.
Give the learner a new case; observe the process before offering a correction.
Flag depreciation and election questions for a tax specialist.
Request an independent explanation and ask which assumptions might change the result.
Build an asset register for equipment and software.
Include documentation and a review column instead of inventing tax write-offs.
Accept a written, spoken, or accessible equivalent response when it demonstrates the same skill. Mark each criterion met, developing, or missing; never mark attendance alone as competency.
Primary source to review: Official topic guidance ↗
Content review: Current-year depreciation rules require expert review.