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
