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 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