This expert guide walks you through the practice of cost segregation analysis, which enables property owners to defer taxes and benefit from "accelerated cost recovery" through depreciation deductions on assets that are properly identified and classified. A relatively new practice that evolved from various court decisions and Internal Revenue Service rulings, cost segregation can be applied to new buildings under construction, renovations of existing buildings, leasehold improvements, and purchased real estate - going back as far as 1987.

Cost segregation practice requires knowledge of both tax law and the construction process. In this book, the authors share their expertise in these areas with tax and accounting professionals, cost segregation consultants, facility owners, architects and general contractors - providing guidance on major aspects of a professional, defensible cost segregation study, including: The legal framework for cost segregation, as defined by the IRS, tax courts, and federal agenciesReview of key IRS cases, court rulings, and revenue proceduresClassification and depreciation methodsUnderstanding construction plans and specificationsProfessional takeoff and cost estimating proceduresOptimizing cost segregation in new construction - from design choices to proper project documentation

With a glossary of terms, sample cost segregation estimates for various building types, key information resources, and updates via a dedicated website, "The Practice of Cost Segregation Analysis" is a must-have resource.

Since the construction of the first Holy Temple on Mount Moriah in Jerusalem in 957 BCE, the site became one of the holiest places for Jews, Christians, and Muslims around the world. Once the Dome of the Rock was built during early Islam, the edifice replaced the temple and for centuries pilgrims, travelers, and locals would climb up to the Mount Scopus summit for the magnificent view it afforded. Hence, planning and building an institute of national importance on Mount Scopus could not disregard the implications of that view of the Temple Mount-in terms of beauty, religious sentiments, and the link to a historic golden age. The Planning and Building of the Hebrew University, 1919-1948: Facing the Temple Mount traces, for the first time, the history of the construction of this highly significant Zionist enterprise. It follows the years of the British Mandate rule over Palestine, bookended between the Ottoman Empire government and Israel's independence-an era of great changes in the area, Jerusalem in particular. In the three decades between 1919 and 1948, five different master plans were drawn up for the university, though none of them were fully implemented. Only seven buildings were designed and fully completed. Each plan and building presented an interpretation of a university conception that also related to prevailing styles and ideological trends. Underlying each one were intricate power struggles, donors' wishes, and architectural concerns. Internationally famous town-planners and architects such as Patrick Geddes and Erich Mendelsohn took part in designing the campus. The book also reveals comparatively unknown architects and their contribution to the campus.

The claim that heritage practice in Asia is Eurocentric may be well-founded, but the view that local people in Asia need to be educated by heritage practitioners and governments to properly conserve their heritage distracts from the responsibility of educating oneself about the local-popular beliefs and practices which constitute the bedrock of most people's engagement with the material past. Written by an archaeologist who has long had one foot in the field of heritage practice and another in the academic camp of archaeology and heritage studies, Counterheritage is at once a forthright critique of current heritage practice in the Asian arena and a contribution to this project of self-education. Popular religion in Asia - including popular Buddhism and Islam, folk Catholicism, and Chinese deity cults - has a constituency that accounts for a majority of Asia's population, making its exclusion from heritage processes an issue of social justice, but more pragmatically it explains why many heritage conservation programs fail to gain local traction. This book describes how the tenets of popular religion affect building and renovation practices and describes how modernist attempts to suppress popular religion in Asia in the early and mid-twentieth century impacted religious 'heritage.' Author Denis Byrne argues that the campaign by archaeologists and heritage professionals against the private collecting and 'looting' of antiquities in Asia largely ignores the regimes of value which heritage discourse has helped erect and into which collectors and local diggers play. Focussing on the Philippines, Thailand, and Taiwan but also referencing China and other parts of Southeast Asia, richly detailed portraits are provided of the way people live with 'old things' and are affected by them. Narratives of the author's fieldwork are woven into arguments built upon an extensive and penetrating reading of the historical and anthropological literature. The critical stance embodied in the title 'counterheritage' is balanced by the optimism of the book's vision of a different practice of heritage, advocating a view of heritage objects as vibrant, agentic things enfolded in social practice rather than as inert and passive surfaces subject to conservation.

This book re-examines the role of the sublime across a range of disparate cultural texts, from architecture and art, to literature, digital technology, and film, detailing a worrying trend towards nostalgia and arguing that, although the sublime has the potential to be the most powerful uniting aesthetic force, it currently spreads fear, violence, and retrospection. In exploring contemporary culture, this book touches on the role of architecture to provoke feelings of sublimity, the role of art in the aftermath of destructive events, literature's establishment of the historical moment as a point of sublime transformation and change, and the place of nostalgia and the returning of past practices in digital culture from gaming to popular cinema.

Drawing together a multinational team of authors, this second edition of Structure and Performance of Cements highlights the latest global advances in the field of cement technology. Three broad categories are covered: basic materials and methods, cement extenders, and techniques of examination. Within these categories consideration has been given to environmental issues such as the use of waste materials in cement-burning as supplementary fuels and new and improved methods of instrumentation for examining structural aspects and performance of cements. This book also covers cement production, mineralogy and hydration, as well as the mechanical properties of cement, and the corrosion and durability of cementitious systems. Special cements are included, along with calcium aluminate and blended cements together with a consideration of the role of gypsum in cements. Structure and Performance of Cements is an invaluable key reference for academics, researchers and practitioners alike.

Adopting a multi-disciplinary approach to the practice of achieving a more acceptable acoustic environment, this book draws on the same basic principles to cover both the outdoors and indoor space. It starts with the fundamentals of sound waves and hearing and goes on to the measurement of noise and vibration, room acoustics, sound absorption, airborne sound insulation and noise and vibration control. This serves as a foundation reference for students of architecture and environmental engineering, including those new to the study of acoustics. Problem-solving exercises are provided at the end of each chapter. The authors focus on techniques, methods and standards and lead into further more specialized material which makes the book useful for more advanced students and professional engineers.

2018 IPHS Special Book Prize Award Recipient The Routledge Handbook of Planning History offers a comprehensive interdisciplinary overview of planning history since its emergence in the late 19th century, investigating the history of the discipline, its core writings, key people, institutions, vehicles, education, and practice. Combining theoretical, methodological, historical, comparative, and global approaches to planning history, The Routledge Handbook of Planning History explores the state of the discipline, its achievements and shortcomings, and its future challenges. A foundation for the discipline and a springboard for scholarly research, The Routledge Handbook of Planning History explores planning history on an international scale in thirty-eight chapters, providing readers with unique opportunities for comparison. The diverse contributions open up new perspectives on the many ways in which contemporary events, changing research needs, and cutting-edge methodologies shape the writing of planning history.

This book will highlight the motivation for coherent optics in access and introduce digital coherent optical system in detail, including advanced modulation formats, architecture of modulation and detection, and DSP flow for both transmitter and receiver. This book will also demonstrate potential approaches to re-design and re-engineer the digital coherent concept from long-haul and metro solutions to the access network, leveraging reduction in complexity and cost as well as the benefits of capacity increases and operational improvements. This book will illustrate the details on optimization of the digital, optical, and electrical complexity and standardization and interoperability.

Britain has an immense range of environmental law and the reputation for largely ignoring it. John McCormick describes the fascinating story of the political growth of that law, and the pressures, the compromises, the parliamentary and civil service opportunism that allowed the edifice to grow over the greater part of a century. He tells the story of the absolute change in political climate over the last ten years and deciphers the nature of Thatcher's ''conversion'' to greenery. He explains why everyone who cared about the environment became embattled and, above all, how the old methods of sensible compromise were banished, probably for ever, not least because of the government's obsession with secrecy. What, then, are the new political means of compelling change on a reluctant parliament? Everything is at stake from welfare to water, from forests to fishing. Where are we now? What are the likely pressures, both internal and from Europe and the rest of the world, to make Britain pass more environmentally sound laws and, perhaps more importantly, to observe them? McCormick provides a gripping picture of the central issues, of the system and of the battleground. Originally published in 1991

Into the Light: Lauretta Vinciarelli centres on the interdisciplinary work of Lauretta Vinciarelli (1943-2011), a key yet relatively unknown figure who inhabited a world of "firsts": she was the first woman to have drawings acquired by the Department of Architecture and Design at the Museum of Modern Art (in 1974); she was among the first women hired to teach architecture studio courses at Columbia University (in 1978); and she was the first and only woman granted a solo exhibition at Peter Eisenman's influential Institute of Architecture and Urban Studies in New York (also 1978). Raised in northern Italy and educated at La Sapienza University in Rome during the tumultuous 1960s, Vinciarelli would bring her socio-political consciousness to bear on her work in New York, where she relocated in 1969. By 1976, she and Minimalist artist Donald Judd had become a romantic and professional pair, collaborating for nearly ten years on architecture, furniture design, and printmaking. Her influence on Judd's work and her historical place in the story of contemporary architecture has been overlooked by art historians, however, and her legacy today resides with the luminous watercolor paintings she created from the 1980s until the end of her life. This book presents the first comprehensive study of Vinciarelli's work in art and architecture, offering a unique lens through which to reassess the revival of architectural drawing in the late 1970s as connected to larger theoretical, pedagogical, and political aims to shed new light on this electrifying period. More than simply a book of reclamation, Into the Light argues that Vinciarelli is an overlooked missing link in the exchange between Italy and the United States at a pivotal point in contemporary architecture, in the architectural drawings revival of the 1970s as connected to the socio-political context of Italy, and in the historiography of Minimalism. It consequently offers a wholly new appraisal of not only Vinciarelli's career, but of the art and architectural scene in New York during this period; of the revival of architectural drawing; of the slow inclusion of women into the architectural academy; and of creative collaborations between couples.

Urban and suburban growth is a burning local issue for communities across the United States and many other parts of the world. Concerns include protecting habitats, high costs of infrastructure, social inequalities, traffic congestion and more intangible worries about ?quality of life.? Citizens pressure public officials to intensify development re

Why do some cities grow and expand, while others dwindle and decline? Why is Milwaukee a town of the past, while Minneapolis?St. Paul seems reborn and infused with future dynamism? And what do Milwaukee and the Twin Cities have to tell us about other cities' prospects, the trials and destinies of industrial Cleveland and post-industrial Austin?Anth