Cost Segregation Audit Guide

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.

Chapters
1. Introduction
2. Legal Framework
3. Cost Segregation Methodologies
4. Principal Elements of a Quality Cost Segregation Study and Report
5. Review and Examination of a Cost Segregation Study

Appendix
6.1 Uniform Capitalization
6.2 Change in Accounting Method
6.3 Depreciation Overview
6.4 Relevant Court Cases
6.5 Statistical Sampling
6.6 Construction Process
6.7 Information Document Requests

Industry Specific Guidance
7.1 Casinos
7.2 Restaurants
7.3 Retail Industries
7.4 Biotech & Pharmaceutical Industry
7.5 Auto Dealerships