Cost Segregation Key Point Flyer

1. Cost Segregation – A Means To Increase Cash Flow
Through Accelerated Depreciation Of Commercial Property
Cost Segregation is an IRS-approved application by which commercial
property owners can accelerate depreciation and reduce the amount of
taxes owed. The American Society of CPA’s and the IRS recognize the
cost segregation application as an important tax savings benefit.
Cost Segregation is not only for large corporations; even the smaller
Entrepreneur can take advantage of this tax savings benefit.
Maximize Your Please help spread the word regarding this “Best Kept Secret”.
Tax Savings Benefits
Actual Cost Savings By Cost Segregation Engineering-Based Studies
Facility Type Total Property Cost Five Year Cash Flow
To Request A From Tax Savings
Leasehold Improvement 224,487 $24,608
NO COST, Dental Office $227 Thousand $26,806
Office Condo $250 Thousand $17,954
NO OBLIGATION Warehouse/Office $300 Thousand $18,134
ESTIMATE
Leasehold Improvement $500 Thousand $38,101
Medical Practice $542 Thousand $46,751
Office Condo $575 Thousand $37,084
Contact Dollar General Store $752 Thousand $47,290
Tom Lanahan Dental Office $800 Thousand $70,195
Retail Strip Mall $843 Thousand $63,877
(251) 583-4377
Manufacturing $1.1 Million $59,800
Distribution Co. $1.2 Million $111,496
www.LanahanGroup.com Auto Dealership $1.5 Million $134,718
Restaurant $1.5 Million $136,977
Apartment Building $1.9 Million $111,953
Airport Hangar $4.5 Million $131,389
Warehouse/Office $5.2 Million $312,687
Office Building $6.5 Million $286,223
Assisted Living Facility $9.8 Million $792,787
Medical Practice $10.3 Million $625,000
Hospital $15 Million $1.2 Million
tomlanahan@att.net / www.cssi-costsegregation.com

2. Cost Segregation Key Points!
1) Who are Cost Segregation Services, Inc. and what service do they provide?
Cost Segregation Services, Inc is a nationwide professional engineering firm that is
specifically trained and dedicated to performing the required engineering study which
allow for the new redefinition of depreciation on commercial property.
2) What buildings qualify?
Commercial and Investment Residential and Leasehold Improvements.
Existing, Newly Acquired and New Construction.
3) Does the age of the building matter? No, the building can be 100 years old as long as
the building has been acquired or substantially improved after 1986. Let us perform a no
cost preliminary analysis to determine eligibility.
4) What is the minimum building or leasehold improvement cost to qualify?
$200,000 & up (even lower if multiple buildings are involved)
$180,000 leasehold improvements
5) Do tax returns need to be amended if acquired in a previous tax year?
NO Amending of Taxes: we will “catch up” all the additional depreciation from the
prior years in the current year tax return creating a cash flow bonus. Under current IRS
guidelines only the filing of a form 3115 Change of Accounting Method is required.
6) Grouping of Activities: Under Reg. § 1.469-4, combining two entities into a single
trade or business allows the taxpayer to utilize the loss in the rental real estate
activity to offset the gains in the operating activity.
7) What if building is out of State? No problem, CSSI is a Nationwide Engineering
Company that specializes only in performing Cost Segregation studies.
Please call to review your situation on an individual basis and
Request a No Cost, No Obligation Cost Segregation Preliminary Analysis (Estimate)!
Thomas M. ‘Tom’ Lanahan
(251) 583-4377
tomlanahan@att.net / www.cssi-costsegregation.com