Cost Segregation Audit Techniques Guide - Table of Contents

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:

0. Preface - 2016 Update - Revised 10/2016
1. Introduction - Revised 10/2016
2. Legal Framework - Revised 10/2016
3. Cost Segregation Approaches - Revised 10/2016
4. Principal Elements of a Quality Cost Segregation Study and Report - Revised 10/2016
5. Review and Examination of a Cost Segregation Study - Revised 10/2016
6. Special Topics
   1. Uniform Capitalization - Revised 10/2016
   2. Change in Accounting Method - Revised 10/2016
   3. Depreciation Overview - Revised 10/2016
   4. Relevant Court Cases - Revised 10/2016
   5. Inherently Permanent Standard - Revised 10/2016
   6. Construction Process - Revised 10/2016
   7. Information Document Requests - Revised 10/2016
   8. Bonus Depreciation - Revised 10/2016
7. Industry Specific Guidance
   1. Casinos - Revised 12/2007
   2. Restaurants - Revised 12/2007
   3. Retail Industries - Revised 12/2007
   4. Biotech & Pharmaceutical Industry - Revised 12/2007
   5. Auto Dealerships - 03/2008
   6. Auto Manufacturing - Revised 10/2016
8. Issue Specific Guidance
   1. Electrical Distribution System - Revised 10/2016
   2. Stand-Alone Open-Air Parking Structure - 10/2016