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.

The augmentation of urban spaces with technology, commonly referred to as Media Architecture, has found increasing interest in the scientific community within the last few years. At the same time architects began to use digital media as a new material apart from concrete, glass or wood to create buildings and urban structures. Simultaneously, Human-Computer Interaction (HCI) researchers began to exploit the interaction opportunities between users and buildings and to bridge the gaps between interface, information medium and architecture. As an example, they extended architectural structures with interactive, light-emitting elements on their outer shell, thereby transforming the surfaces of these structures into giant public screens. At the same time the wide distribution of mobile devices and the coverage of mobile internet allow manifold interaction opportunities between open data and citizens, thereby enabling the internet of things in the public domain. However, the appropriate distribution of information to all citizens is still cumbersome and a mutual dialogue not always successful (i.e. who gets what data and when?). In this book we therefore provide a deeper investigation of Using Information and Media as Construction Material with media architecture as an input and output medium.

Ethno-Architecture and the Politics of Migration explores the interface between migration and architecture. Cities have been substantially affected by transnational migration but the physical manifestations of migration in architecture - and its effect on streetscape, neighbourhood and city - have so far been understudied. This contributed volume examines how migrants interact with, adapt, and construct new architecture. Looking at the physical, urban and cultural impact of these changes on a variety of sites, the authors explore architecture as an identity category and investigate what buildings and places associated with migration tell us about central questions of belonging, culture, community, and home in regions such as North America, Australia and the UK. An important contribution to debates on place identity and the transformation of places as a result of mobility and globalised economies in the 21st century.

Reconstruction and the Synthesis of the Arts in France, 1944-1962 considers the artistic, architectural and bureaucratic shifts that emerged in the troubled aftermath of World War II and in the first years of the cold war. Focused on the modernist networks surrounding Le Corbusier, the Salon des Realites Nouvelles, Groupe Espace, as well as on more radical, neo-avant-garde groups such as the Situationist International, this book casts new light on various artistic collaborations amid the French rebuilding efforts. It asks a series of critical questions: How did the synthesis of the arts discourse lead to a rethinking of the aesthetics of public space in postwar France? How did it participate in the physical reconstruction and modernization of French towns? How can we map the active, interdisciplinary cooperation between French artists, architects and designers on to the new economic challenges and the political unrest that emerged amid the Marshall Plan? Did French artists who called for a synthesis of modern art to architecture develop collaborative practices conducive to new forms of spectator engagement and public address? Finally, how was the avant-garde language of abstraction and polychromy re-envisioned in the context of advanced capitalism, and in what ways was it complicit with, or resistant to, various governmental, corporate and industrial projects?

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.