Cost segregation evolved as the result of multiple court cases and IRS rulings. The body of knowledge is summarized in the Audit Techniques Guide (ATG), published by the IRS. Component depreciation was a prior methodology that produced si...英国华人论坛
A Cost Segregation Study performed In-House, by employees of the company, is often times reviewed with more scrutiny by the IRS. Here is the summary of the Boddie-Noell Enterprises court case:The Company owned and operated approximately 2...英国华人论坛
Typically Building costs are generally classified for federal income tax purposes into three categories. Each has a different depreciation recovery period and method under the Modified Accelerated Cost Recovery System (MACRS):TANGIBLE...英国华人论坛
The IRS recommended approach to cost segregation is the Engineering Approach. Most cost segregation companies claim to be using some form of Engineering Approach; however, the majority of them are actually providing an Abbreviated version kn...英国华人论坛
More tax deductions means tax reductionImportant Commentary for Owners of Real EstateBy Patrick OConnor, MAIDepreciate Property Improvements Correctly...and Pay Less Federal Income TaxMost commercial real estate owners are paying excess fe...英国华人论坛
There are many myths surrounding cost segregation and its benefits. The truths behind those myths are discussed below, as well as some answers to very important questions. Myths:0 The IRS prefers one method to another There are no real stand...英国华人论坛
Cost segregation identifies applicable components and establishes the value and correct time line for depreciation. Under typical circumstances, depreciation is spread out over as long as 39 years. However, cost segregation applies depreciat...英国华人论坛