Cost Segregation Audit Techniques Guide

The IRS’s Cost Segregation Audit Techniques Guide is presented in several chapters. These chapters can be accessed by following the links in the Table of Contents below. This document was developed by the IRS, not Bedford, and is available to the public on the IRS Website.

Table of Contents


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 Guidance

1. Casinos
2. Restaurants
3. Retail Industries
4. Biotech & Pharmaceutical Industry
5. Auto Dealerships

 8. Issue Specific Guidance

1. Electrical Distribution System