Tag Archives: cost segregation study

Cost Segregation Delivers Results for Medical Center!

Cost segregation delivers results for Medical Center in Elizabethton, Tennessee. The owner group of this East Tennessee medical center learned about accelerated depreciation from their CPA, Richard Perry of Knoxville, TN. Richard then recommended a call to Segregation Holding Limited, … Continue reading

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What Methodology is Required by the IRS for Cost Segregation?

What Methodology is Required by the IRS for Cost Segregation?  Neither the Service nor any group or association of practitioners has established any requirements or standards for the preparation of cost segregation studies. The courts have addressed component depreciation, but … Continue reading

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Cost Segregation Audit Techniques Guide

The Cost Segregation Audit Techniques Guide was developed specifically to assist IRS examiners in their review and exam of cost segregation studies. It was NOT, as many believe, developed to help cost segregation firms, or the layperson, perform a cost … Continue reading

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Cost Segregation Look-back Studies

A taxpayer may prepare cost segregation look-back studies on existing assets and re-calculate the depreciation for prior tax years based on the reclassified asset costs. The IRS-Approved process for a taxpayer to change accounting method is the timely filing of … Continue reading

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How do I calculate depreciation recapture?

How do I calculate depreciation recapture? Let’s take a look at the process. 1) Review the original price paid for the asset being sold. For example, let us say you are selling a commercial property purchased eight years ago for … Continue reading

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Cost Segregation Services

Cost segregation services benefit commercial property owners in many ways. How you ask? Well, let’s look at a brief list: 1) Cost segregation accelerates depreciation 2) Cost segregation reduces income tax burden 3) Cost segregation increases cash flow 4) Cost … Continue reading

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What Do Cost Segregation Services Include?

 What do cost segregation services include? Quality cost segregation services include, but may not be limited to, these attributes: 1) Engineer-conducted site analysis and survey 2) Photographic or video documentation of the building and site components 3) Engineer-conducted analysis of … Continue reading

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Cost Segregation Study Needs the CPA Affirmation

A cost segregation study needs the CPA affirmation for the client to feel good about cost segregation being applied. I can’t tell you how many times I have shared the benefits of cost segregation with a client who embraces the … Continue reading

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Cost Segregation Accelerates Depreciation

Cost segregation accelerates depreciation on qualifying assets. These assets fall into two IRC categories: Section 1245 and Section 1250. Sec. 1245 property is depreciated over 5 years, 7 years or 15 years. Certain other Sec. 1250 property is depreciated over … Continue reading

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Cost Segregation Benefits Fast-Food Restaurant

Cost Segregation benefits fast-food restaurant for local franchisee. A local Wendy’s franchisee recently contacted Segregation Holding Limited to provide a feasibility study on applying cost segregation to their fast-food restaurants. Ultimately, Segregation Holding Limited was engaged by the owners of … Continue reading

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