What is NSAC's Cooperative Learning Network?
A NSAC Cooperative Learning Network is a live, interactive 60-minute conference presented over the telephone and over the Internet. You can attend from any location that has telephone and Internet access. You pay just one registration fee for as many participants as you wish at each call/log-in location.

Note that high-speed Internet access is not mandatory – the system works with dial-up but you must have separate connections for the audio and video portions. You may use cell phones for the audio if you have only one connection.

Who presents at one of these sessions?
Your Cooperative Learning Network will have one or more speakers who are recognized experts on the topic. Conferences typically include a Q&A session; you can ask questions by phone or instant messaging options.

CPE Credits
The National Society of Accountants for Cooperatives (NSAC) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

Delivery Method: Group-Live.

CLN Policies
Refunds for CLNs are not provided. Registrants if unable to participate will be provided credit for a future CLN or may opt to be sent a copy of the CLN PODCast following the event. Note PODCasts are not eligible for CPE credit.

For more information regarding refund, complaint and/or CLN cancellation policies, please contact our offices at (937) 222-6707 or info@nsacoop.org.

What does my registration include?
Your registration includes long-distance charges for the audio portion and log-in to the video presentation. All handouts and presentation files are downloadable and may be printed out or saved to the participant's computer once they are logged in to the session meeting room. Sessions include one CPE Certificate of Attendance. Certificates for additional participants are $10.00 each.

Why NSAC Cooperative Learning Networks?

Fast.
No wasted time. Get right to the heart of the matter in a 60-minute session designed to easily fit into your busy schedule.

Convenient.
No airlines. No travel. No time out of the office. Listen and follow along from the comfort and convenience of your desk or conference room.

Easy.
A telephone and computer are all the equipment you need. Just dial in and log-in to the system. That's it.

Ideal for multiple attendees.
Use a speakerphone and projector and invite as many people as you want to participate - at no extra cost to you.

Affordable.
NSAC Cooperative Learning Networks are a fraction of the cost of travel and attendance fees for other high-priced conferences or seminars.

Cooperative Learning Network

Depreciation
Date: Thursday, June 08, 2006
Time: 11:00 AM ET / 10:00 AM CT / 09:00 AM MT / 08:00 AM PT [Prevailing Time]
Presenter(s): Dwayne Campbell, CPA and Tony Burrell, CPA
Objective: In this course we plan to review deprecation guideline & methods. We will discuss the various different depreciation guidelines and methods that have been issued over the years. We will provide guidance as to how and when to apply the various depreciation methods available to cooperative.
Field of Study: Specialized Knowledge and Applications
Program Level: Basic
CPE Credit: 1 Credit Hour
Delivery Method: Group-Live

No advanced preparation or prerequisites are required for this course.

Course Description
In this course we plan to review deprecation guideline & methods. We will discuss the various different depreciation guidelines and methods that have been issued over the years. We will provide guidance as to how and when to apply the various depreciation methods available to cooperative.

Presenter Bio(s)
Dwayne Campbell

Campbell, Shaffer & Company, P.C.


Dwayne Campbell is shareholder in Campbell, Shaffer & Company, P.C. The company's office is in Enid, Oklahoma. Campbell, Shaffer & Company, P.C. retains membership in the Private Companies Practice Section of the American Institute of CPA's.

Dwayne graduated from Phillips University, Enid, Oklahoma, in May of 1974. In June 1974, he started working with cooperatives as an auditor in the public accounting department of Farmland Industries, Inc., Kansas City. Later he transferred to Mankato, Minnesota, with Farmland Service Company. While with Farmland, he performed services for cooperatives in Missouri, North and South Dakota, Minnesota, Kansas, Texas, Michigan, and Kentucky. Returning to Enid in 1979 to work for a Public Accounting firm providing services for cooperatives, he soon became a partner. Blubaugh & Campbell CPA's, Inc. was founded July 1, 1983. Blubaugh & Campbell CPA's, Inc. merged with Collins, Butler & Co., P.C. January 1, 1998. October 1, 2004 Dwayne formed his current firm of Campbell, Shaffer & Company, P.C.

Dwayne is a member of the AICPA and the National Society of Accountants for Cooperatives (NSAC), having been President and Treasurer of the Mid-West Chapter of NSAC. He has been a National Director from the Mid-West Chapter of NSAC, and also served as the chairman of the Small Cooperative Committee and is a member of the Auditing and Accounting Committee, Education Committee, Tax Committee, and the LTA/NSAC Interactive Research Committee of the NSAC.

He and his wife, Nancy, have two children, Andy and Laura. As a family, they enjoy golf, tennis, and high adventure trips.

Tony Burrell, CPA

Audit Manager, Illinois Agricultural Auditing Association


Tony has been with the Illinois Agricultural Auditing Association since 1975. He has most recently served as Tax Manager and as Audit Manager. He is responsible for managing audits and related services for clients located in Illinois, Wisconsin and Iowa. Tony has also been responsible for the corporate tax and pension and welfare reporting services for all IAAA’s clients.

Tony received a B.S. in Accounting and Management from Eastern Illinois University in 1971. He earned his CPA certificate in 1977 and has actively pursued continuing professional education since then.

He is a member of the American Institute of Certified Public Accountants, Illinois CPA Society, and the National Society of Accountants for Cooperatives. He has served on the Illinois CPA Society’s Not-For-Profit Organizations Committee and State and Local Tax Committee. He also serves on the NSAC’s National Tax Committee, Audit Procedures & Recent Examination Issues Sub-Committee and Small Cooperative Committee. Tony is past president of the Mississippi Valley Chapter of the NSAC and is currently serving as secretary. Tony is also serves on the Eastern Illinois University Accounting Department Advisory Board.

Tony is also a member of the sister organization, DBH & Associates, LLC. He is a licensed CPA in the states of Wisconsin, Iowa and Illinois where DBH performs accounting and auditing services for ag-related clients.

A PODCast of this workshop is now availble. Click here to order/view.

Additional Information

For more information regarding this series or administrative policies such as complaint and refund, please contact the NSAC National offices, 136 S. Keowee St., Dayton, OH 45402, 937-222-6707, email: info@nsacoop.org