This ATG has been developed to assist Internal Revenue Service (Service) examiners in the review and examination of cost segregation studies. The primary goals are to provide examiners with an understanding of

1. Why cost segregation studies are performed for federal income tax purposes;
2. How cost segregation studies are prepared; and,
3. What to look for in the review and examination of these studies.

The ATG was developed by a cross-functional team of Service engineers and agents and is not intended as an official IRS pronouncement. Accordingly, it may not be cited as authority.

Chapters:

1. Introduction
2. Legal Framework
3. Cost Segregation Methodologies
4. Principal Elements of a Quality Cost Segregation Sudy 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 Guidance
   1. Casinos
   2. Restaurants
   3. Retail Industries
   4. Biotech & Pharmaceutical Industry
   5. Auto Dealerships