• 11 minutes

Concepts of the Tangible Property Regulations


Taxpayers may be required to capitalize amounts determined to be otherwise deductible under the tangible property regulations.

The tangible property regulations introduced in 2014 provide clarity to taxpayers as to when an expense is required to be capitalized and when it is allowed to be expensed. This video provides an overview of tangible property regulations, including regulations for buildings and for units of property other than buildings, safe harbor issues, and capitalization standards.

Runtime: 11 minutes



Dawn Polin, CPA

Dawn Polin, CPA

Cherry Bekaert

  • Senior manager, credits & accounting methods in Cherry Bekaert’s specialty tax group
  • Focuses primarily on cost segregation studies, energy studies, and recently implemented tangible property regulations, as well as the federal and multistate taxation of closely-held and private equity/venture capital-owned companies
  • More than 18 years of experience
  • B.B.A. degree, University of Georgia; M.Acc. degree, University of Florida
  • Can be contacted at [email protected] or 919-782-1040

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