Revision Date March 2008

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.

Table of Contents

Chapters:

1. Introduction
2. Legal Framework
3. Cost Segregation Methodologies
4. Principal Elements of a Quality Cost Segregation Study 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. Biotech & Pharmaceutical Industry
   5. Auto Dealerships