• Structural components which have longer depreciation schedule;
• Non-structural components, e.g. furniture, carpets, landscaping, plumbing, electrical, HVAC systems, parking lot which have shorter 5, 7, or 15 years depreciation schedule. So the more non-structural components the property has, the more extra depreciation you can claim.

Who Can Benefit from CSS?
If you own any of the below, you should be able to benefit from CSS:

• Retail/shopping Center,
• Office building
• Restaurant
• Nursing Homes, Assisted Living Facilities
• Hotel/Motel
• Warehouse/distribution center
• Industrial building
• Public Storage
• Resorts
• Auto Repair Shop
• Auto Dealer Property
• Hospital, medical center
• Sport/entertainment Facility

1. Commercial Cashflow Advisors, (408) 213-2530, www.ccashflow.com.
2. O’Connor & Associates, (800) 856-7325, www.cutmyfederaltaxes.com
3. Source Corp., (817) 732-5494, www.sourcecorptax.com.

1. If you own commercial property valued at $1M or more, you should explore the benefits of CSS especially when you are at high tax brackets and can benefit from additional depreciation.
2. Use the Cost Segregation Calculator on www.cutmyfederaltaxes.com. You just need to provide: property type, building cost, your tax rate, date of purchase and it will give you an estimated tax savings. Use this as a go, no go test to see if it’s worth pursuing further.
3. Take advantage of free estimate most CSS companies offer. It tells you the costs of CSS, and estimated potential tax savings in the first 5 years.
4. Don’t let the cost of CSS deter you. It costs money
   Why Should The Bank Treat You Like A Tourist?
   Transferring your money to Spain, whether it is to pay your bills or buy a property is always a contentious issue. People are always astonished at the amount of money the banks take in transfer charges. Often two charges are taken off the same payment with both the bank in the UK charging to make the transfer and the bank in Spain charging to receive and credit the money to the customers account. These charges which can run into hundreds on large transfers are just the tip of the iceberg…When it comes to foreign exchange rates the banks also do you no favours. Why should a company get a better rate than an i
   erty for a site inspection to fully understand its use and condition. It then provides you with a CSS comprehensive report. This report includes pictures and information to support and document the classification of costs according to the strict IRS-approved methodologies. The result of CSS is then given to your CPA or tax accountant for income tax filing.
   Without CSS, you will just use the standard depreciation schedule for improvement: 27.5 years for apartments and 38.5 years for other commercial properties. This is the way 90% of investors are doing. So if you have not heard of this term, chances are you are not taking advantage of the higher depreciation the IRS allows you to.
   
   Benefits to Investors
   By shifting a portion of the property into the non-structural assets, CSS allows you to reduce your income tax by generating extra 50-75% depreciation tax deductions and thus increase your after-tax cash flow. The extra depreciation basically converts ordinary rental income at your current tax bracket to tax-deferred capital gain when you exchange the property.
   
   Of course the higher your tax bracket, the more tax savings you will get. The saving is even more if you also have to pay state income tax as CSS is also allowed in state income tax return. These tax savings tend to occur in the first 5 years of ownership. Once the extra depreciation runs out, it may be a time to evaluate if you should exchange the property and repeat the whole process again.
   CSS allows you to increase tax depreciation. This is not the same as accelerated depreciation which simply shifts a higher percentage of depreciation deduction to the early years. This accelerated depreciation is subject to Alternative Minimum Taxes while depreciation from CSS is not.

   Who Can Benefit from CSS?
   If you own any of the below, you should be able to benefit from CSS:

   • Retail/shopping Center,
   • Office building
   • Restaurant
   • Nursing Homes, Assisted Living Facilities
   • Hotel/Motel
   • Warehouse/distribution center
   • Industrial building
   • Public Storage
   • Resorts
   • Auto Repair Shop
   • Auto Dealer Property
   • Hospital, medical center
   • Sport/entertainment Facility
   
   CSS Companies
   Below are a few companies that do CSS. Most companies will provide you with a free estimate for the CSS of your property. The author does not endorse any company.
   1. Commercial Cashflow Advisors, (408) 213-2530, www.ccashflow.com.
   2. O’Connor & Associates, (800) 856-7325, www.cutmyfederaltaxes.com
   3. Source Corp., (817) 732-5494, www.sourcecorptax.com.
   
   Do’s and Don’t
   
   1. If you own commercial property valued at $1M or more, you should explore the benefits of CSS especially when you are at high tax brackets and can benefit from additional depreciation.
   2. Use the Cost Segregation Calculator on www.cutmyfederaltaxes.com. You just need to provide: property type, building cost, your tax rate, date of purchase and it will give you an estimated tax savings. Use this as a go, no go test to see if it’s worth pursuing further.
   3. Take advantage of free estimate most CSS companies offer. It tells you the costs of CSS, and estimated potential tax savings in the first 5 years.
   4. Don’t let the cost of CSS deter you. It costs money
      Adsense and Real Estate Web Sites; Making Money Online
      If you're looking for a passive source of income you ought to consider Adsense. After all, I can't think of a more passive source of way of generating income!Below are 4 easy steps to generating Adsense income!1. Choose one topic per page. It is best to write content for your page with just a few targeted phrases. The search engine will then serve ads that are most relevant to your content, which will then result in higher clickthru.2. Use white space around your ads. This can make your ad stand out from the rest of your page so that visitors can spot them more easily. Also, experiment with the c
      ome tax by generating extra 50-75% depreciation tax deductions and thus increase your after-tax cash flow. The extra depreciation basically converts ordinary rental income at your current tax bracket to tax-deferred capital gain when you exchange the property.
      
      Of course the higher your tax bracket, the more tax savings you will get. The saving is even more if you also have to pay state income tax as CSS is also allowed in state income tax return. These tax savings tend to occur in the first 5 years of ownership. Once the extra depreciation runs out, it may be a time to evaluate if you should exchange the property and repeat the whole process again.
      CSS allows you to increase tax depreciation. This is not the same as accelerated depreciation which simply shifts a higher percentage of depreciation deduction to the early years. This accelerated depreciation is subject to Alternative Minimum Taxes while depreciation from CSS is not.

      Who Can Benefit from CSS?
      If you own any of the below, you should be able to benefit from CSS:

      • Retail/shopping Center,
      • Office building
      • Restaurant
      • Nursing Homes, Assisted Living Facilities
      • Hotel/Motel
      • Warehouse/distribution center
      • Industrial building
      • Public Storage
      • Resorts
      • Auto Repair Shop
      • Auto Dealer Property
      • Hospital, medical center
      • Sport/entertainment Facility
      
      CSS Companies
      Below are a few companies that do CSS. Most companies will provide you with a free estimate for the CSS of your property. The author does not endorse any company.
      1. Commercial Cashflow Advisors, (408) 213-2530, www.ccashflow.com.
      2. O’Connor & Associates, (800) 856-7325, www.cutmyfederaltaxes.com
      3. Source Corp., (817) 732-5494, www.sourcecorptax.com.
      
      Do’s and Don’t
      
      1. If you own commercial property valued at $1M or more, you should explore the benefits of CSS especially when you are at high tax brackets and can benefit from additional depreciation.
      2. Use the Cost Segregation Calculator on www.cutmyfederaltaxes.com. You just need to provide: property type, building cost, your tax rate, date of purchase and it will give you an estimated tax savings. Use this as a go, no go test to see if it’s worth pursuing further.
      3. Take advantage of free estimate most CSS companies offer. It tells you the costs of CSS, and estimated potential tax savings in the first 5 years.
      4. Don’t let the cost of CSS deter you. It costs money
         Landmark Ruling in Trade Mark Case - Test for Invalidity
         In Special Effects Limited v L’Oreal & International Trademark Association (Intervener) [2007] EWCA Civ 1, the Court of Appeal overturned the decision of the Chancery Division of the High Court. The case concerned an opposition to a trade mark registration. The Court in the first instance held that there was no relevant difference between the practice and procedure of the Trade Mark Registry in opposition proceedings under s 38(2) of the Trade Marks Act 1994 and invalidity proceedings under s 47(1) of the Act. The issues in dispute in the two sets of proceedings were identical.First Instance DecisionThe c
         rly years. This accelerated depreciation is subject to Alternative Minimum Taxes while depreciation from CSS is not.

         Who Can Benefit from CSS?
         If you own any of the below, you should be able to benefit from CSS:

         • Retail/shopping Center,
         • Office building
         • Restaurant
         • Nursing Homes, Assisted Living Facilities
         • Hotel/Motel
         • Warehouse/distribution center
         • Industrial building
         • Public Storage
         • Resorts
         • Auto Repair Shop
         • Auto Dealer Property
         • Hospital, medical center
         • Sport/entertainment Facility
         
         CSS Companies
         Below are a few companies that do CSS. Most companies will provide you with a free estimate for the CSS of your property. The author does not endorse any company.
         1. Commercial Cashflow Advisors, (408) 213-2530, www.ccashflow.com.
         2. O’Connor & Associates, (800) 856-7325, www.cutmyfederaltaxes.com
         3. Source Corp., (817) 732-5494, www.sourcecorptax.com.
         
         Do’s and Don’t
         
         1. If you own commercial property valued at $1M or more, you should explore the benefits of CSS especially when you are at high tax brackets and can benefit from additional depreciation.
         2. Use the Cost Segregation Calculator on www.cutmyfederaltaxes.com. You just need to provide: property type, building cost, your tax rate, date of purchase and it will give you an estimated tax savings. Use this as a go, no go test to see if it’s worth pursuing further.
         3. Take advantage of free estimate most CSS companies offer. It tells you the costs of CSS, and estimated potential tax savings in the first 5 years.
         4. Don’t let the cost of CSS deter you. It costs money
            You Know What You Want to Do With Your Business – So How Do You Do Achieve It?
            Business Marketing Strategy or knowing where you want your business to be next year and what steps you should take to achieve these aims.A business marketing strategy or strategic marketing plan is your overall plan of the marketing actions you intend to take in order to accomplish a specific goal for your company. So how do you define yours?Start with your Aims: Think * What do you want to do? * When do you want to do it by? * What do you want to achieve?An example would be: Increase our turnover by 10% by the introduction of 3 new products in the next year.Th
         5. O’Connor & Associates, (800) 856-7325, www.cutmyfederaltaxes.com
         6. Source Corp., (817) 732-5494, www.sourcecorptax.com.
         
         Do’s and Don’t
         
         1. If you own commercial property valued at $1M or more, you should explore the benefits of CSS especially when you are at high tax brackets and can benefit from additional depreciation.
         2. Use the Cost Segregation Calculator on www.cutmyfederaltaxes.com. You just need to provide: property type, building cost, your tax rate, date of purchase and it will give you an estimated tax savings. Use this as a go, no go test to see if it’s worth pursuing further.
         3. Take advantage of free estimate most CSS companies offer. It tells you the costs of CSS, and estimated potential tax savings in the first 5 years.
         4. Don’t let the cost of CSS deter you. It costs money to make more money.
         5. Discuss the estimate provided by the CSS companies with your CPA or tax accountant to see if your CPA would advise you to proceed.
         6. You may want to consider CSS at the time of purchase of a commercial property as part of your investment and exit strategy.
         7. You will maximize the tax savings benefits if you hold the property for 5 years, i.e. it probably does not make sense to do CSS and sell the property shortly after that.
         8. If you own the property for several years, the IRS allows to “catch up” underreported depreciation from prior years by filing a form 3115.
         9. If you have remodeled and renovated your property, CSS can also recover a significant portion of the asset value which you have abandoned.