The Practice of Cost Segregation Analysis: Maximizing Tax Bennefits for Building Acquisitions and ConstructionISBN: 978-0-87629-744-5
Hardcover
240 pages
January 2004
This is a Print-on-Demand title. It will be printed specifically to fill your order. Please allow an additional 15-20 days delivery time. The book is not returnable.
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Foreword.
Part I: Tax Regulations & Precedent-Setting Rulings.
Chapter 1: Introduction to Cost Segregation.
Chapter 2: Income Taxes & Depreciation Deductions.
Chapter 3: The Legal Framework for Cost Segregation.
Chapter 4: Tax Cases, IRS Revenue Rulings, & Revenue Procedures.
Chapter 5: Classification of Property.
Part II: The Engineering/Estimation Portion of Cost Segregation.
Chapter 6: Asset Allocation Methodologies.
Chapter 7: Plans & Specifications.
Chapter 8: Estimating Standards & Practices.
Chapter 9: Area & Volume Calculations for Takeoff.
Chapter 10: Understanding Material & Labor Cost Factors.
Chapter 11: Sources of Pricing Information.
Chapter 12: Cost Segregation in Design & Construction.
Part III Appendix, Glossary, & Resources.
Appendix A: Cost Segregation Audit Techniques Guide Excerpts.
Appendix B: Cost Segregation Issues in the Restaurant Industry.
Appendix C: Calculating the Surface Area of Cylinders, Pyramids, & Cones.
Appendix D: Using RSMeans Cost Data.
Glossary.
Resources.
Index.