What is Cost Segregation?
Cost segregation studies are a strategic tool that allows both individuals and business owners who have 
constructed, purchased, expanded, or remodeled real estate to increase cash flow by accelerating deductions from depreciated property while deferring federal and state income taxes. By formulating a plan, you will be able to save money by converting costs that are currently classified as real property into shorter depreciable tax lives for tax purposes. Ultimately it breaks down bigger entities into parts.
Due to fairly recent IRS rulings, certain procedures have allowed tax payers to change previous accounting methods in order to take full advantage of these understated depreciation expenses. This can be done without the need to amend tax previous tax returns, which saves individuals and business owners ample time.
Cost segregation studies were started in the 1960s, and have been commonly called component depreciation studies or investment tax credit studies, along with various other names. No matter what name you use, it can ultimately save you tax dollars while increasing your cash flow. Over 300 court cases and IRS rulings in the U.S. support the many benefits of cost segregation. Those benefits and the many advantages it provides are discussed in more detail below.
Cost Segregation
03.3131.2008 5:17 pm
How do you actual break up the costs? Is there a formula for which items can be depreciated on quicker schedules?
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