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| Sample Calculation of Tax Savings | |||||||||||||||||||
| Cost Segregation Study | |||||||||||||||||||
| With CSS | Without CSS | ||||||||||||||||||
| Percentage | Depreciable | Percentage | Depreciable | ||||||||||||||||
| Property class | allocated | basis | allocated | basis | |||||||||||||||
| Project cost | $ 800,000.00 | ||||||||||||||||||
| 7-year property | 25% | $ 200,000.00 | $ - | Tax Rate | 40% | ||||||||||||||
| 39-year property | 75% | $ 600,000.00 | 100% | $ 800,000.00 | PV Factor | 8% | |||||||||||||
| Tax effect of | PV of tax | ||||||||||||||||||
| Depreciation | Depreciation | Timing | timing difference | effect at | |||||||||||||||
| Year | 7-year | 39-year | with CSS | without CSS | Difference | 40% | 8% | ||||||||||||
| 1 | $ 28,580.00 | $ 14,766.00 | $ 43,346.00 | $ 19,688.00 | $ 23,658.00 | $ 9,463.20 | $8,762.22 | ||||||||||||
| 2 | $ 48,980.00 | $ 15,384.62 | $ 64,364.62 | $ 20,512.82 | $ 43,851.79 | $ 17,540.72 | $15,038.34 | ||||||||||||
| 3 | $ 34,980.00 | $ 15,384.62 | $ 50,364.62 | $ 20,512.82 | $ 29,851.79 | $ 11,940.72 | $9,478.93 | ||||||||||||
| 4 | $ 24,980.00 | $ 15,384.62 | $ 40,364.62 | $ 20,512.82 | $ 19,851.79 | $ 7,940.72 | $5,836.66 | ||||||||||||
| 5 | $ 17,851.43 | $ 15,384.62 | $ 33,236.04 | $ 20,512.82 | $ 12,723.22 | $ 5,089.29 | $3,463.68 | ||||||||||||
| 6 | $ 17,851.43 | $ 15,384.62 | $ 33,236.04 | $ 20,512.82 | $ 12,723.22 | $ 5,089.29 | $3,207.12 | ||||||||||||
| 7 | $ 17,851.43 | $ 15,384.62 | $ 33,236.04 | $ 20,512.82 | $ 12,723.22 | $ 5,089.29 | $2,969.55 | ||||||||||||
| 8 | $ 8,925.71 | $ 15,384.62 | $ 24,310.33 | $ 20,512.82 | $ 3,797.51 | $ 1,519.00 | $820.67 | ||||||||||||
| 9 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($1,026.15) | |||||||||||||
| 10 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($950.14) | |||||||||||||
| 11 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($879.76) | |||||||||||||
| 12 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($814.59) | |||||||||||||
| 13 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($754.25) | |||||||||||||
| 14 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($698.38) | |||||||||||||
| 15 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($646.65) | |||||||||||||
| 16 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($598.75) | |||||||||||||
| 17 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($554.40) | |||||||||||||
| 18 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($513.33) | |||||||||||||
| 19 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($475.31) | |||||||||||||
| 20 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($440.10) | |||||||||||||
| 21 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($407.50) | |||||||||||||
| 22 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($377.31) | |||||||||||||
| 23 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($349.36) | |||||||||||||
| 24 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($323.49) | |||||||||||||
| 25 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($299.52) | |||||||||||||
| 26 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($277.34) | |||||||||||||
| 27 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($256.79) | |||||||||||||
| 28 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($237.77) | |||||||||||||
| 29 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($220.16) | |||||||||||||
| 30 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($203.85) | |||||||||||||
| 31 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($188.75) | |||||||||||||
| 32 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($174.77) | |||||||||||||
| 33 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($161.82) | |||||||||||||
| 34 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($149.84) | |||||||||||||
| 35 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($138.74) | |||||||||||||
| 36 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($128.46) | |||||||||||||
| 37 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($118.95) | |||||||||||||
| 38 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($110.13) | |||||||||||||
| 39 | $ 15,384.62 | $ 15,384.62 | $ 20,512.82 | $ (5,128.21) | $ (2,051.28) | ($101.98) | |||||||||||||
| 40 | $ 618.62 | $ 618.62 | $ 824.82 | $ (206.21) | $ (82.48) | ($3.80) | |||||||||||||
| Total | $ 200,000.00 | $ 600,000.00 | $ 800,000.00 | $ 800,000.00 | $ (0.00) | $ 0.00 | $ 36,995.03 | ||||||||||||
| Tax Savings | $ 36,995.03 | ||||||||||||||||||