{"product_id":"9780876297445","title":"The Practice of Cost Segregation Analysis Maximizing Tax Bennefits for Building Acquisitions and Construction","description":"\u003ch3\u003eRSMeans\u003c\/h3\u003e\u003ch1\u003eThe Practice of Cost Segregation Analysis\u003c\/h1\u003e\u003ch2\u003eMaximizing Tax Bennefits for Building Acquisitions and Construction\u003c\/h2\u003e\u003ch3\u003eBruce A. Desrosiers | Wayne J. Del Pico\u003c\/h3\u003e\u003cdiv\u003e\u003cb\u003eTechnology \u0026amp; Engineering \/ Construction \/ General\u003c\/b\u003e\u003c\/div\u003e\u003cbr\u003e\u003cdiv\u003eThis expert guide walks you through the practice of cost segregation analysis, which enables property owners to \u003cb\u003edefer taxes and benefit from “accelerated cost recovery” through depreciation deductions\u003c\/b\u003e on assets that are properly identified and classified. A relatively new practice that evolved from various court decisions and Internal Revenue Service rulings, cost segregation can be applied to new buildings under construction, renovations of existing buildings, leasehold improvements, and purchased real estate –  going back as far as 1987.  \u003cp\u003eCost segregation practice requires knowledge of both tax law and the construction process. In this book, the authors share their expertise in these areas with tax and accounting professionals, cost segregation consultants, facility owners, architects and general contractors –  providing guidance on major aspects of a professional, defensible cost segregation study, including:\u003c\/p\u003e \u003cul type=\"disc\"\u003e \u003cli\u003eThe legal framework for cost segregation, as defined by the IRS, tax courts, and federal agencies\u003c\/li\u003e \u003cli\u003eReview of key IRS cases, court rulings, and revenue procedures\u003c\/li\u003e \u003cli\u003eClassification and depreciation methods\u003c\/li\u003e \u003cli\u003eUnderstanding construction plans and specifications\u003c\/li\u003e \u003cli\u003eProfessional takeoff and cost estimating procedures\u003c\/li\u003e \u003cli\u003eOptimizing cost segregation in new construction –  from design choices to proper project documentation\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eWith a glossary of terms, sample cost segregation estimates for various building types, key information resources, and updates via a dedicated website, \u003ci\u003eThe Practice of Cost Segregation Analysis\u003c\/i\u003e is a must-have resource.\u003c\/p\u003e\n\u003c\/div\u003e\u003cdiv\u003e  \u003cp\u003eBruce A. Desrosiers CPA, MST and Wayne J. Del Pico are the authors of The Practice of Cost Segregation Analysis: Maximizing Tax Bennefits for Building Acquisitions and Construction, published by Wiley. \u003c\/p\u003e\n\u003c\/div\u003e\u003cbr\u003e\u003ctable\u003e\n\u003ctr\u003e\n\u003ctd\u003ePublication Date: \u003c\/td\u003e\n\u003ctd\u003e07 January 2004\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003ePublisher: \u003c\/td\u003e\n\u003ctd\u003eWiley\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eImprint: \u003c\/td\u003e\n\u003ctd\u003eRSMeans\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eISBN-13: \u003c\/td\u003e\n\u003ctd\u003e9780876297445\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eFormat: \u003c\/td\u003e\n\u003ctd\u003eHardback\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003ePage Count: \u003c\/td\u003e\n\u003ctd\u003e240\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eWeight (oz): \u003c\/td\u003e\n\u003ctd\u003e35.84\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/table\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":44377941377164,"sku":"9780876297445","price":115.16,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0710\/9545\/1788\/files\/9780876297445_76265ec5-027c-4033-9d5a-3e97da182470.jpg?v=1780173602","url":"https:\/\/lateknightbooks.com\/products\/9780876297445","provider":"Late Knight Books and Services, LLC","version":"1.0","type":"link"}