THE PREMIER ENGINEERING COMPANY PROVIDING COST SEGREGATION STUDIES FOR U.S. PROPERTIES

Five- and Seven- year items might

include:Fifteen– year items might include:

Cost Segregation Services, Inc. (CSSI), an experienced and qualified engineering company,

performs the cost segregation study on your property. The study accelerates the depreciation

of your building/renovation components into shorter depreciation categories such as 5-, 7-

and 15- year schedules rather than the conventional 27.5- and 39.5- year schedules.

• Decorative building elements,

• Electrical for dedicated

computer equipment

• And items such as carpeting.

• Site utilities,

• Landscaping

• And Paving

This engineered cost segregation study results in much higher depreciation expense and

significantly reduced taxable income for the property owner. Best of all, the IRS ruling

states cost segregation can be applied to all categories of buildings purchased or built

since 1986, including renovations, and there is no need to amend your tax return.3

At first, the fees for the studies were in excess of $100,000 and were only for properties with at least $10,000,000 in building costs.And one IRS stipulation is this study has to be an engineered based study.

You’re probably asking…

Shortly after the landmark decision in the 1997 Hospital Corporation of America ( H.C.A.) vs. IRS tax case,

a New York City tax attorney who had worked on the case; commissioned Jim Shreve, engineer and economist,

to

develop the protocols and processes to provide “ engineered cost segregation studies” for commercial property

owners.

Mr. Shreve understood the financial impact of cost segregation studies on commercial property owners

and developed the application according to the IRS rules and regulations.

He also realized the smaller business owners were being ignored.

Commercial building owners who have building costs from $200,000 and up, should have the opportunity to

the increased cash flow through tax savings created by cost segregating their buildings.

…to provide cost segregation studies for commercial and residential rental

properties in the United States.

Through the development of his application,

Cost Segregation Services, Inc. (CSSI) was formed with the purpose of

providing efficient, affordable and compliant engineered cost segregation studies

to property owners of all sizes.

CSSI is the premier engineering company providing cost segregation studies

for U.S. property owners.

Currently CSSI has successfully completed over 3,000 studies nationally, and

has completed studies of properties ranging from $200,000 to $180 million in

cost.

We are engineers singularly focused on cost segregation studies.

Our goal is to support your CPA or tax advisor with the most

accurate cost segregation study results so you can realize

maximum savings and increased cash flow.

We provide a method that is affordable for your commercial property

application.

Our engineering background allows us to provide not only the best

possible results, but also strictly adheres to all IRS guidelines and

recommendations. In addition, we stay up to date on the most current IRS

cost segregation rules and regulations.

is classified as an independent engineering

specialist meeting the exact specifications stated by the

IRS in regard to commercial property owners applying

cost segregation applications.7

has

been delivering

quality, affordable,

engineered- based

cost segregation

studies to a wide

range of individuals

and businesses.

Our team of experts

can help easily apply

the results to your

current financials

with your CPA or

financial

professional

to assure successful

results.

In addition, our

national coverage

and expertise allows

us to work with

customers and

properties across

the United States.

For Years,

Christine SmithPh: 610-489-1418 Toll Free 877-489-1418 Fax: 610-489-1280

Collegeville, PACSmith@YourSolutionToCashFlow.com

http://www.linkedin.com/in/christinesmithpbcfs

Elect to receive your NO–COST

Preliminary Analysis

Illustrating the estimated tax savings and increased cash

flow your property would create from a cost segregation

study,

Please provide us with the following information:•Facility Type

(medical, retail strip, office, bank, restaurant, auto dealership, etc)

•Property Location

•Acquisition Date

•Building / Improvements Costs (excluding land)

…With Friends and Business Acquaintances

View this slide show at :http://www.linkedin.com/in/christinesmithpbcfs

(From my profile, scroll down until you get to the slide share application)

Also on my linked in page are 2 excellent, articles about cost segregation and

how it can obtain to you and your property:

1. Real Estate Weekly- published 8/08 easy to understand , informative piece.

2. “Cost Segregation Applied” -excellent for CPA’s from the highly reputable

AICPA’s Journal Of Accountancy.

To see or just listen to a more in-depth, automated slide show

about cost segregation , go to:

www.mq.costsegserve.com/taxsavingsYou’ll need this user name & password: Cash & Flow

Thank you for your time and Good Luck in all you do.