Dear CCH Learning Center Subscriber,

Welcome to the December issue of Focus on Learning, the monthly newsletter for the CCH Learning Center that provides insights on how to use the Learning Center to your full advantage and updates on new courses and features available to you. " In each issue we highlight a course (or series of courses) on a timely topic, and let you know about new courses released in the Learning Center. We also inform you of new useful features, provide helpful tips on existing features, and help you use the CCH Learning Center to meet your professional development and CPE needs.

CCH’s New Learning Center CPE Options

The CCH Learning Center has been redesigned. You can now use the CCH Learning Center to access a full range of CPE options. In addition to our web-based CPE courses, we now offer online grading for our text-based courses, such as the Top Federal Tax Issues courses. You can also access information about our popular audio seminars at the new CCH Learning Center. Of course, you can still access courses included in your current CCH Learning Center subscription, now called the CCH Learning Center Core Library, through the site. To access your current subscription, simply log in and click on the Course Catalog tab.

Online grading for CCH text-based courses. If you purchase or receive one of our text-based CPE courses with a CCH book purchase, or as part of a CCH research subscription, you can now use the CCH Testing Center to take and submit your Final Exam Quizzer for instant grading results. The CCH Testing Center is now easily accessible through the redesigned CCH Learning Center. CCH Learning Center subscribers can use their Learning Center username and password to complete a text-based Quizzer through the Testing Center; however, they will need to pay a separate grading fee for each Quizzer submitted. The content for each course module is available in a PDF document for easy download and all Quizzers you complete will be centrally recorded and maintained in your Learning Center “My Courses” feature. Use the CCH Testing Center to get instant grading without the Express Grading fee normally associated with submission of print-based CPE Quizzers.

CCH Audio Seminar information. The new CCH Learning Center gives you quick and easy access to our CCH Audio Seminar schedule. CCH audio seminars provide essential, updated knowledge on hot tax and accounting topics. The seminars are facilitated by top experts and provide a great alternative for earning last-minute CPE credit. Along with detailed handout materials, each site registering for an audio seminar receives topically-related bonus items such as CCH books, journals, newsletters or self-study CPE courses. For one flat fee, each audio seminar allows an unlimited number of users at your firm to get up-to-speed on a hot topic using nothing more than a telephone connection. Plus, for an additional fee, participants can earn up to two CPE credits per seminar. Check out the latest Audio Seminar schedule for details on upcoming seminars.

Specialty Libraries

Two new libraries focusing on specialized practice areas are now available through the CCH Learning Center. Like the CCH Learning Center Core Library, both new Specialty Libraries offer compelling and authoritative content, practical guidance and practice aids to assist in applying the knowledge gained. Subscriptions to the new Specialty Libraries are available.

The new Accounting and Audit Library covers a broad range of topics; including fraud, recently issued standards and specialized areas such as governmental auditing and not-for-profit organization audits. The courses range from basic to advanced and include links to sources of additional information within CCH's. Accounting Research Manager®

The new Sales and Use Taxation Library provides guidance on one of the most dynamic areas of tax law and practice. The courses offer practical, clearly explained introductions to core sales and use taxation issues to help you effectively deal with this often complex and confusing area of state taxation. Plus, the courses include links to sources of additional information within, CCH® Tax Research Network™ and insightful supplementary articles that provide additional information on the course topic.

New Learning Center Core Library Courses

CCH is committed to keeping you up-to-date and knowledgeable on the latest issues that impact your firm or corporation. Many new or revised courses have been released to the CCH Learning Center Core Library over the past two months to prepare you for the upcoming tax return preparation season.

Course Spotlight

FAS 109: Accounting for Income Taxes: Accounting for income tax is complicated by its many applications in specialized or rarely seen areas. In addition, the literature on the subject is verbose and fragmented, with six authoritative pronouncements in the "level A" GAAP hierarchy alone, and another twenty-three in the lower levels. CCH’s new Learning Center course, FAS 109: Accounting for Income Taxes, attempts to condense the complex provisions of FAS 109 and the other authoritative literature on accounting for income taxes into a concise guide with a focus on the most commonly seen practice situations.

FAS 109: Accounting for Income Taxes explains how to differentiate the temporary differences that give rise to deferred income taxes, as well as how to calculate, record, and display them. The course concludes with a comprehensive illustration that demonstrates in a practical, worksheet-based format, how to put the theory into practice.

This course is available in the CCH Learning Center Core Library and through the Accounting and Audit Specialty Library.

Upcoming Courses

We will release many new courses in the CCH Learning Center in the weeks and months ahead to give you even more choices and more value.

Among the new and updated courses that are in development now, look for courses in the following areas soon:

2005 tax legislation
AMT
Circular 230
Dividend repatriation
Individual tax updates
Fiduciary accounting and taxation
Income tax preparation
IRS tax enforcement
New Sec. 199 manufacturing deduction
Recent tax developments

Let Us Know What You Think

Please let us know if this Focus on Learning issue has been helpful for you, what we could do to make it better, additional topics you'd like us to cover, etc.

We appreciate your business and we value your feedback very much. Let us know how we can help make this communication vehicle and the CCH Learning Center more valuable to you. You can always e-mail us at learningcenter@cch.com or call 800-248-3248 with your thoughts.

Sincerely,

Gwendolen Hefty
Managing Editor, CCH Learning Center
CCH, a Wolters Kluwer business

You are receiving this message as a valued CCH customer and because you are registered in the CCH Learning Center. If you do not wish to receive future issues of Focus on Learning, you may unsubscribe here.