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.
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