IRS Cost Segregation
Audit Technique Guidelines
Chapter 5: Review and Examination of a Cost Segregation Study
www.irs.gov
American Institute of
Certified Public Accountants
Cost Segregation Applied
by Jay A. Soled and Charles E. Falk
August 2004
www.aicpa.org
"As a practical matter, cost segregation studies should be applied by the taxpayers."