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| Commonly called a Cost Seg Study, the CSS is an IRS-approved process that can reduce taxes and increase cash flow. The CSS is directly responsible for the personal and professional career development of more than 46,000 enlisted Sailors. By breaking out shorter modified accelerated cost recovery system (MACKS) depreciation lives for personal property and 15-year land improvements from 31 1/2- or 39-year real-property depreciation, a CSS could greatly accelerate a building's tax depreciation. |
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