How Commercial Property owners significantly increase cash flow.

1. The Nation’s Leader in Cost Segregation Services

2. AmCorp Management, Inc. has been
highlighted by the following media outlets
Plus many more…

3. AmCorp Management, Inc. is the Nation’s
most successful Cost Segregation Firm
AmCorp’s Cost Segregation team includes engineers, tax professionals and
building construction experts whose sole practice is to identify and secure
Real Estate tax benefits for our clients.
We have what is considered as one of the highest efficiency rates in the
industry and our experts will accurately analyze clients records and
depreciation schedules to provide them with the most comprehensive
Feasibility Study in the Industry.
Upon client review and approval of the feasibility study, we will execute
an Engineered Cost Segregation Study which will
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greatly improve cash flow and operating capital
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for your business.
You can rest assured of our work as the majority of
our team have done this same work for the Big4 firms
for over 15 years.

4. AmCorp Management, Inc. is the Nation’s
most successful Tax Analysis Firm
What is Cost Segregation?
“Cost Segregation is a lucrative Tax Strategy that should be used in
almost every major purchase of Commercial Real Estate.”
-U.S. Treasury Department, 2004
In Simple Terms:
It is an Asset re-allocation of REAL PROPERTY to PERSONAL
PROPERTY th through a d t il d t h i l analysis, segregating cost
h detailed technical li ti t
components of an entire project.
It re-classifies an average of 25 to 35% of the
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REAL PROPERTY to PERSONAL PROPERTY.
The re-classification accelerates segregated
components to be depreciated in 5 7 or 15 years
5, 7,
instead of 27.5 or 39 years.

5. Engineering Survey of Office Building
(5 & 7 Year Components)
Decorative Ceiling
Decorative Lighting
Decorative Non‐
Structural Wall
Coverings and Trim
Decorative Flooring
Items not mentioned:
Fire Protection Equipment,
Junction Boxes, Cabinets,
Signs, Equipment, Gas lines,
Electrical lines, Data Room
Equipment, Power Panels,
Conduit,
Conduit Data Lines HVAC
Lines,
System, Cable Trays,
Improvements, etc…

6. Partial List of Components that can be
Segregated and Re-Classified
• Communication • Emergency Fixtures • Sinks Drains
• Systems Transformers
y • Waste Interceptors
p • Specific-Use Structures
p
• Hospitality Fixtures • Security Systems • Foundations
•TV Outlets & Wiring • Monitoring Systems • Mezzanines Stairs
• Distribution Panels • Conduit/Wiring • Platforms
• Distribution Wiring to Special Systems • Structural Steel
• High Voltage Switchgear • Flex Space • Task Lighting
• Data Jacks • Demountable Power Systems • Vents Beams Columns
• Miscellaneous Outlets • Shower/Deluge Fixtures • Gas Systems
• Emergency Power • Supply & Waste Systems • Vacuum Systems
• Computer Data/Power • Gas/Compressed Air • Exhaust Systems
•SSupply/Exhaust
l /E h t • Mill
Millwork Fl
k Floor C
Coverings
i • W t Interceptors
Waste I t t
• Kitchens • Window Treatments • Audio/Visual Systems
• HVAC Systems • Wall Coverings • Buss Ducts
• Environmental Controls • Demountable Walls • Neutralization Basins
• Computer Environ. Control • Decorative Lighting • Humidity/Temp. Control
• Communications • Signage • Site Utilities
• Fire Protection Systems • Sidewalk & Curbing • Sewer
• Specialized Air Systems • Parking Lots & Curbing • Drainage Systems
• Filtration/Sensing • Landscaping Fencing • Outdoor Lighting
• Break/Coffee Stations • Swimming Pools • Much more…
more

7. Eligible Percentages by Property Type
Experience has shown that an average of 32% is typically eligible for Cost Segregation re-classification.

8. A Few Examples
Office Building - Purchased 2007 for $27,500,000 with 18 Units and 151,000 Square ft.
Asset Class Asset Life Original Allocation Allocation After C.S. Study
Personal Property 5 Year $0 0% $3,025,000 11%
Personal P
P l Property
t 7 Year
Y $0 0% 0 0%
Land Improvements 15 Year $0 0% $3,300,000 12%
Real Property 39 Year $27,500,000 100% $21,175,000 77%
TOTAL ALL $27,500,000 100% $27,500,000 100%
Financial Gain From Accelerating Depreciation
Value of Property Accelerated $6,325,000
Percent of Property Accelerated 23%
Year 1 through 6 Tax Benefit
h h f $1,454,750.00
$

9. A Few Examples
Motel - Purchased 2005 for $10,925,000 with 32,000 Square ft.
Asset Class Asset Life Original Allocation Allocation After C.S. Study
Personal Property 5 Year $0 0% $2,294,250 21%
Personal P
P l Property
t 7 Year
Y $0 0% 0 0%
Land Improvements 15 Year $109,250 1% $437,000 4%
Real Property 39 Year $10,815,750 99% $8,193,750 75%
TOTAL ALL $10,925,000 100% $10,925,000 100%
Financial Gain From Accelerating Depreciation
Value of Property Accelerated $2,731,250
Percent of Property Accelerated 25%
Year 1 through 6 Tax Benefit
h h f $682,812.50
$

10. The IRS has specific regulated requirements
for Cost Segregation Studies and Reports.
The IRS has 13 specific Cost
Segregation Study Elements
The IRS has 9 specific Cost
Segregation R
S ti Report El
t Elementst
Many of today’s Cost
Segregation firms are not
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maintaining IRS guidelines for
their Cost Segregation Studies!

11. The Two Most Often Asked Questions
WHY HASN’T MY ACCOUNTANT TOLD ME ABOUT THIS?
• A Cost Segregation Analysis requires engineering expertise and experience and
most accounting firms do not have in-house engineers.
• Th C t Segregation A l i i f i l new and very t h i l
The Cost S ti Analysis is fairly d technical.
WILL THIS BE DISALLOWED BY THE IRS OR CAUSE AN AUDIT?
• No, the IRS has defined the process which guides Cost Segregation Studies
to take the proper deductions.
• N it would t k i
No, ld take improper d d ti
deductions t t i
to trigger
an audit. None of our clients have ever had an
audit due to one of our studies. The IRS defined
and endorsed Engineered Cost Segregation.

12. Who needs a Cost Segregation Study?
Anyone who:
1. Owns a building with over $1 000 000 i property value.
1O b ildi ith $1,000,000 in t l
2. Has net income and is a profitable tax paying entity.
Qualifying Properties:
1 Purchased or Built their facility within the last 12 months
1. months.
(Current and Future benefits)
2. Purchased or Built their facility since 1987.
(Past benefits)
3. Facility with Renovations or Additions.
4. Any Change of Ownership.
(Including Estates)

13. Tax Treatment
SIMPLE:
1. Catch-up d
1 Cth depreciation is taken in one year by filing IRS F
i ti i t k i b fili Form 3115
(Change of Accounting Method)
2. There a e NO a e ded tax returns to file.
e e are O amended a e u s o e
(File a new depreciation schedule)
3. Payments accompanying quarterly tax filings may be
immediately reduced
reduced.

14. Our Process
Provides you with a no-cost, no-obligation feasibility study
P id ith t bli ti f ibilit t d
This will:
• Identify your accelerated tax benefits
• Outline the Cost Segregation process
• Outline our fees
• Highlight your responsibilities
• Detail the timeline of the process

15. The Next Step
YOU
SUBMIT A LETTER OF UNDERSTANDING
PROVIDE COPIES OF THE FOLLOWING:
Purchase or build costs and data
Depreciation tax schedules
AmCorp Management
ANALYZE YOUR RECORDS
PROVIDE A FEASIBILITY STUDY
Upon approval of the Feasibility Study, we
will prepare a quality and IRS approved
Engineered Cost Segregation Study.