The Cost Segregation Industry
IRS Audit Techniques Guide (ATG)
In December 2004, the IRS released the “Cost Segregation Audit Techniques Guide”. The guide discusses the various cost segregation methodologies, tax-deferral strategies, Section 1031 exchanges, and the characteristics of a quality cost segregation study. In reference to the “detailed engineering approach”—which is the approach used at E&M—the IRS states: “In general, it is the most methodical and accurate approach, relying on solid documentation and minimal estimation.”
“The Best of Both Worlds”
AICPA Journal of Accountancy, August 2005
By Mary Foster and William B. Allen III
“Combining Cost Segregation and Section 1031 exchanges allows taxpayers to defer the maximum amount of income taxes.”
“Cost Segregation Applied”
AICPA Journal of Accountancy, August 2004
By Jay A. Soled & Charles E. Falk
“When it comes to real estate acquisitions, the jewel of cost segregation is that it yields enhanced depreciation deductions. There can be astounding differences in outcomes between using and not using it.”
“Cost Segregation Saves Money”
Denver Business Journal, August 20-26, 2004
By Erin Johansen
“A tax-deferral strategy that’s gaining popularity is saving some building owners hundreds of thousands of dollars.”
