Cost Segregation Study Resources
Yesterday I gave the ins and outs of cost segregation studies. Today, I’m giving you some of the research resources attached to it. One good place to start, if you don’t mind the investment is CCH’s U.S. Master Depreciation Guide (2011). This guide book will give you the ins and outs of the depreciation rules like nothing else will and it comes with CCH’s top notch explanations.
If you don’t want to spend the money, then I’d recommend Publication 535 which has a section on capitalizing assets in it. I’d also highly recommend the Audit Technique Guide on Cost Segregation. Between those two things, you should have the tools to at least get started.