Practical
Guide to Cost
Segregation
Topics and
Contents
|
|
Part One:
Introduction and
Opportunities |
|
Introduction |
| What is a
Cost Segregation
Study (CSS) |
| How Does a
CSS Benefit Your
Client |
| Average
Value
Misclassified on
Various Building
Types |
| The
Interactive
Calculator --
The Benefits of
a CSS Quantified |
|
Opportunities |
| What Types
of Clients Will
Benefit |
| Prospecting
Within and
Outside Your
Client Base |
| Powerpoint
Sales
Presentation |
| Cold-Call
Letters Sample |
| Pricing the
Engagement |
|
Working With the
Client |
| Expertise
Required in
Conducting a CSS |
| Initial List
of Items to be
Prepared by the
Client |
| Managing
Client
Expectations
(Time Frame for
Completion,
Cost, Benefit,
Client
Commitment) |
| Sample
Client
Engagement
Letters |
| |
|
Part Two:
Performing the
CSS |
|
Property
Components
(Spreadsheet) |
| Rules Used
to Categorize
Components |
| Cost
Segregation Case
Law and IRS
Revenue Rulings |
| ITC |
| Hospital
Corp of America |
| Other Major
Cases (E.G.,
Morrison, Metro,
Whiteco) |
| IRS Field
Directives and
Revenue Rulings |
|
Depreciation |
| MACRS
Property Classes |
| Personal
Property and
Land
Improvements
Tests |
| Bonus
Depreciation and
Section 179
Expense
Advantages |
| Depreciation
Recapture of
Personal
Property |
| AMT Risks of
Personal
Property
Classification |
