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Audit Techniques Guide for Cost Segregation Studies

 

Cost Segregation Audit Techniques Guide

Taxpayers often utilize cost segregation studies to allocate property costs among different types of assets with different recovery periods. In order to achieve consistency in this area, a cross-functional team of IRS examiners, engineers, and attorneys has developed a comprehensive audit techniques guide, which explains why these studies are done for federal income tax purposes; how cost segregation studies are done; and what to look for in the review and examination of these studies.  The attributes of various methodologies are discussed and evaluated, and standards for conducting a “quality” cost segregation study are enumerated.  Accordingly, this document also provides guidance for taxpayers and practitioners in preparing these studies.