Litmus test and required Information for an effective
COST SEGREGATION STUDY

Initial Property Information

• Does the Owner intend to maintain ownership of the facility at least 3 more years?
• Does the Owner have a net profit to offset by accelerated depreciation?
• The property is not funded by tax free bonds and does not have other tax incentives.

Information Necessary To Perform A Study.

• Name and Address of Owner
• Date tax return is due.
• Address of property.
• Time and days of week that a site visit can be made. Do any tenants require advance notice.
• Are there any portions of the property that need permission to enter and take pictures?

If the property was built by the current owner:

• Provide Survey, site and building plans.
• Provide depreciation schedule.
• Provide Contractor AIA for final payment cost breakdown and all other invoices.
• Is there more than one tenant? If so, and the owner paid for tenant fit out, provide plans and costs.

If the property was purchased:

• Provide Survey, site and building plans if available.
• Provide depreciation schedule.
• Provide closing statements and Appraisal.