Depreciation

Date: Thursday, June 8, 2006
Time: 11:00 AM ET / 10:00 AM CT / 09:00 AM MT / 08:00 AM PT [Prevailing Time]
Presenters: Dwayne Campbell, CPA, shareholder, Campbell, Shaffer & Company, P.C, Tony Burrell, CPA, Audit Manager, Illinois Agricultural Auditing Association
Moderator:
Learning Objectives:
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: Accounting
Program Level: Basic
CPE Credit: 1 Credit Hour
Delivery Method: Group Internet-based
Prerequisite(s): 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 and Moderator Bios

Presenter: Dwayne Campbell, CPA, shareholder, Campbell, Shaffer & Company, P.C

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.

Presenter: Tony Burrell, CPA, Audit Manager, Illinois Agricultural Auditing Association

Cost
$56.00 for NSAC Members / $70.00 for Non-Members

Delivery System

  • All programs are delivered using the Zoom platform.
  • Confirmations will include log-in instructions.
  • Participants are able to participate using any device with an Internet connect (if the device does not have speakers, the participant can also dial-in) or they can participate with audio only by dialing in.
  • All registrants will receive a link to the CLN’s recording by email within 48 business hours of event’s conclusion.
  • There will be assistance available to help with technical and connectivity issues up to 10 minutes prior to the start of the presentation.

Registration

All registration is done on-line and each guest must provide their name and email address to participate. All NSAC members may register for free. Non-members may register for a nominal fee.

Refund Policy

NSAC will not issue refunds for CLNs. If a registrant is unable to participate in the CLN and provides notification to info@nsacoop.org 48 hours prior to the session, a credit will be provided for a future CLN. Alert the NSAC staff member monitoring the CLN if technical difficulties are encountered and technical support will be provided to eliminate problems with future CLNs.

Additional Information

Live participation is required for CPE credit and polling questions must be answered to document your active participation. All registrants will receive an email following the session with links to the slides and/or handouts, and a link to the CLN recording (unless otherwise stated). If you are unable to participate in the live session, you can still watch the recorded session, but you will not be eligible for CPE credits. Those eligible for credits will receive their certificate by email with 7 business days.

For more information regarding NSAC CLNs or administrative policies such as complaint and refund, contact the NSAC Headquarters, 7946 Clyo Road, Suite A, Centerville, OH 45459, 937-222-6707, or info@nsacoop.org.

What is NSAC's Cooperative Learning Network?
The NSAC Cooperative Learning Network is a live, interactive webinar, and you can attend from any location with internet and/or telephone access. NSAC members can attend an unlimited number of CLNs at no charge!

Each Cooperative Learning Network will have one or more speakers who are recognized experts on the topic. CLNs typically include a Q&A session where participants can ask questions live or by chat. No advance preparation or prerequisites are required, unless otherwise stated in the course information. Attendees are able to download copies of the slides and/or handouts and are provided a link to view the recording (unless the description states the session will not be recorded). These tools help continue your learning experience after the session.

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 (#103068) 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.nasbaregistry.org.

Delivery Method: Group-Internet Based.

Why NSAC Cooperative Learning Networks?

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

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

Easy.
A device with an Internet connection is all you need. If your device does not have sound capabilities, the ability to dial in from a telephone is available.

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

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