Power Search
Low Price Guarantee
We Take School POs
Please login or create a free account to submit a review

The Practice of Cost Segregation Analysis: Maximizing Tax Bennefits for Building Acquisitions and Construction
Contributor(s): Desrosiers, Bruce a. (Author), Del Pico, Wayne J. (Author)

View larger image

 ISBN: 0876297440     ISBN-13: 9780876297445
Publisher: Rsmeans
OUR PRICE: $117.75  

Binding Type: Hardcover
Published: January 2004
Qty:

Annotation: 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

Click for more in this series: Rsmeans
Additional Information
BISAC Categories:
- Business & Economics | Accounting - Financial
- Architecture | Project Management
- Architecture | Professional Practice
Series: Rsmeans
Physical Information: 0.8" H x 8.8" W x 11.2" L (1.75 lbs) 240 pages
Features: Glossary, Illustrated, Price on Product
 
Descriptions, Reviews, Etc.
Publisher Description:
This expert guide walks you through the practice of cost segregation analysis, which enables property owners to defer taxes and benefit from "accelerated cost recovery" through depreciation deductions on assets that are properly identified and classified. A relatively new practice that evolved from various court decisions and Internal Revenue Service rulings, cost segregation can be applied to new buildings under construction, renovations of existing buildings, leasehold improvements, and purchased real estate - going back as far as 1987.

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.
 
Customer ReviewsSubmit your own review
 
To tell a friend about this book, you must Sign In First!