The Practice of Cost Segregation Analysis: Maximizing Tax Bennefits for Building Acquisitions and Construction

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 agencies
• Review of key IRS cases, court rulings, and revenue procedures
• Classification and depreciation methods
• Understanding construction plans and specifications
• Professional takeoff and cost estimating procedures
• Optimizing 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.

Bruce A. Desrosiers CPA, MST and Wayne J. Del Pico are the authors of The Practice of Cost Segregation Analysis: Maximizing Tax Bennefits for Building Acquisitions and Construction, published by Wiley.