Depreciation

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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

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.

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