The Practice of Cost Segregation Analysis

Cost Segregatioin Analysis requires knowledge of both tax law and the consturciton process. In this book, the authors share theri expertise in these areas with tax and accounting professionals, cost segregation consultants, facility owners, architects and general contractors -- providing guidance on mahor aspects of a prefessional, defensible cost segregation study, including: * The legal framework for cost segregation, as defined by the IRS, tax courts, and federal agencies. *Review of key IRS cases, courts rulings, and revenue procedures *Classification and depreciation methods