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Cost Segregation Articles and Resources

Cost Segregation Audit Techniques Guide

This Audit Techniques Guide is presented in several chapters. These chapters can be accessed and then printed by following the links in the Table of Contents below.

  1. Introduction
  2. Legal Framework
  3. Cost Segregation Methodologies
  4. Principal Elements of a Quality Cost Segregation Sudy and Report
  5. Review and Examination of a Cost Segregation Study
  6. Appendix
    1. Uniform Capitalization
    2. Change in Accounting Method
    3. Depreciation Overview
    4. Relevant Court Cases
    5. Statistical Sampling
    6. Construction Process
    7. Information Document Requests
  7. Industry Specific Guidance
    1. Casinos
    2. Restaurants
    3. Retail Industries
    4. Field Directive on Planning and Examination of Cost Segregation Issues in the Biotech/Pharmaceutical Industry

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