IRS Reference

 IRS Audit Technique Guidelines

1. Introduction
2. Legal Framework
3. Cost Segregation Methodologies
4. Principal Elements of a Quality Cost Segregation Study and Report
5. Review and Examination of a Cost Segregation Study
6. Appendix
   1. Uniform Capitalization
   2. Change in Accounting Method
   3. Depreciation Overview
   4. Relevant Court Cases
   5. Statistical Sampling
   6. Construction Process
   7. Information Document Requests
7. Industry Specific Guidelines
   1. Casinos
   2. Restaurants
   3. Retail Industries
   4. Biotech & Pharmaceutical Industry
   5. Auto Dealerships (reserved)

Other IRS Links

IRS Revenue Bulletin 2004-11

                IRS Form 3115 Application for Change in Accounting Method