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.

An unprecedented survey of more than 250 architects who continue to define one of the most polarizing yet celebrated of styles Brutalist architecture inspires a passionate response, be it adulation or contempt. There is no disputing, however, that the style produces some of the world's most breathtaking buildings. This landmark volume documents the movement as never before, by profiling the architects behind the style. Featuring more than 250 historic and contemporary architects (organised alphabetically) along with specially selected examples of their work, this book includes international icons alongside those who are less well known or who have for too long been neglected, providing a unique record of this influential global architecture movement. The book includes 350 stunning images of more than 200 iconic Brutalist buildings, alongside fresh and surprising masterworks from 1936 to the present day, creating the ultimate companion to the Brutalist masters. Featured architects include: John Andrews; Joao Batista Vilanova Artigas; Lina Bo Bardi; Bogdan Bogdanovic; Marcel Breuer; Douglas Cardinal; Andre-Jacques Dunoyer de Segonzac; Bertrand Goldberg; Erno Goldfinger; Jadwiga Grabowska-Hawrylak; Agustin Hernandez Navarro; John M. Johansen; Louis I. Kahn; Denys Lasdun; Le Corbusier; Joao da Gama Filgueiras Lima; Alberto Linner Diaz; Owen Luder; Paulo Mendes da Rocha; Oscar Niemeyer; William L. Pereira; Affonso Eduardo Reidy; Paul Rudolph; Moshe Safdie; Alison Smithson; Clorindo Testa; Decio Tozzi; and John Carl Warnecke

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.