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 Preface - 2016 Update - Revised 10/2016 Chapter 1-Introduction - Revised 10/2016 Chapter 2-Legal Framework - Revised 10/2016 Chapter 3-Cost Segregation Approaches - Revised 10/2016 Chapter 4-Principal Elements of a Quality Cost Segregation Study and Report - Revised 10/2016 Chapter 5-Review and Examination of a Cost Segregation Study - Revised 10/2016 Chapter 6- Special Topics Chapter 6.1-Uniform Capitalization - Revised 10/2016 Chapter 6.2-Change in Accounting Method - Revised 10/2016 Chapter 6.3-Depreciation Overview - Revised 10/2016 Chapter 6.4-Relevant Court Cases - Revised 10/2016 Chapter 6.5-Inherently Permanent Standard - Revised 10/2016 Chapter 6.6-Construction Process - Revised 10/2016 Chapter 6.7-Information Document Requests - Revised 10/2016 Chapter 6.8-Bonus Depreciation - Revised 10/2016 Chapter 7- Industry Specific Guidance Chapter 7.1-Casinos - Revised 12/2007 Chapter 7.2-Restaurants - Revised 12/2007 Chapter 7.3-Retail Industries - Revised 12/2007 Chapter 7.4-Biotech & Pharmaceutical Industry- Revised12/2007 Chapter 7.5-Auto Dealerships- Revised 12/2007 Chapter 7.6-Auto Manufacturing - Revised 10/2016 Chapter 8- Issue Specific Guidance Chapter 8.1-Electrical Distribution System - Revised 10/2016 Chapter 8.2-Stand-Alone Open-Air Parking Structure - 10/2016
