| About the Authors & Reviewers |
|
ix | |
| Foreword |
|
xi | |
|
Part I: Tax Regulations & Precedent-Setting Rulings |
|
|
1 | (114) |
|
Introduction to Cost Segregation |
|
|
3 | (6) |
|
Income Taxes & Depreciation Deductions |
|
|
9 | (50) |
|
The Legal Framework for Cost Segregation |
|
|
59 | (6) |
|
Tax Cases, IRS Revenue Rulings, & Revenue Procedures |
|
|
65 | (16) |
|
Classification of Property |
|
|
81 | (34) |
|
Part II: The Engineering/Estimation Portion of Cost Segregation |
|
|
115 | (92) |
|
Asset Allocation Methodologies |
|
|
117 | (6) |
|
|
|
123 | (16) |
|
Estimating Standards & Practices |
|
|
139 | (6) |
|
Area & Volume Calculations for Takeoff |
|
|
145 | (8) |
|
Understanding Material & Labor Cost Factors |
|
|
153 | (8) |
|
Sources of Pricing Information |
|
|
161 | (8) |
|
Cost Segregation in Design & Construction |
|
|
169 | (38) |
|
Part III Appendix, Glossary, & Resources |
|
|
|
Appendix A: Cost Segregation Audit Techniques Guide Excerpts |
|
|
177 | (8) |
|
Appendix B: Cost Segregation Issues in the Restaurant Industry |
|
|
185 | (10) |
|
Appendix C: Calculating the Surface Area of Cylinders, Pyramids, & Cones |
|
|
195 | (2) |
|
Appendix D: Using RSMeans Cost Data |
|
|
197 | (10) |
| Glossary |
|
207 | (10) |
| Resources |
|
217 | (2) |
| Index |
|
219 | |
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