Depreciation and Cost Segregation - Deloitte

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Construction Life Cycle • Pre-decisional development • Research & development • Construction • Commissioning • Commercial operation
Pre-decisional Development <strong>Cost</strong>s • Deduct costs associated with pre-decisional activities • Wells Fargo & Co. (8th Cir. 2000) • Reg. Sec. 1.263(a)-4 • Identify separate assets that are created – Favorable treatment for internal costs related to the creation of intangible assets
Page 1: Capital Recovery - Depreciation and
Page 5 and 6: Original Capitalization • Section
Page 7 and 8: Interest Capitalization • Real pr
Page 10 and 11: Start-Up Costs • Section 195 - 60
Page 12 and 13: Placed-in-service Case Law • Cons
Page 14 and 15: Placed-in-service Generation Facili
Page 16 and 17: Bonus Depreciation Four Basic Requi
Page 18 and 19: Bonus Depreciation Original Use Req
Page 20 and 21: Bonus Depreciation Acquisition of P
Page 22 and 23: Bonus Depreciation Placed-in-servic
Page 24 and 25: Bonus Depreciation What is a Bindin
Page 26 and 27: Bonus Depreciation Self Constructed
Page 28 and 29: Components of Self Constructed Prop
Page 30 and 31: When Construction Begins Safe Harbo
Page 32 and 33: Example - Construction Stop/Start B
Page 34 and 35: Acquisition of CWIP Example ABC beg
Page 36 and 37: Bonus Depreciation Election Out •
Page 38 and 39: Bonus Depreciation 2008 Implementat
Page 40 and 41: Cost Segregation Approach • Inves
Page 42 and 43: Wind Energy Assets (cont.) • Buil
Page 44 and 45: Ethanol Assets (cont.) • Section
Page 46 and 47: Other Assets • Geothermal and cer
Page 48: ©2008 Deloitte Development LLC All

Depreciation and Cost Segregation - Deloitte

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