Sample Cost Feasibility Study 1988  
 

 
Asset Class Asset Life Original Allocations Allocation After CSS
    $ % $ %

Personal Property

 5 yr 150% db - 0%  

0%

Personal Property

 10 yr 150%db - 0% $25,000

5%

Land Improvements

 20 yr 150% db - 0% $75,000

15%

Real Property

 40 yr sl $500,000 100% $400,000

80%
Totals            $500,000 100% $500,000

100%


 

Additional Depreciation Years 1-4

 46,091

Deferred Taxes Years 1-4

 19,358

NPV of Taxes Deferred

 12,554
 

 

 

 
Federal Tax Rate

36%
State Tax Rate

6%
Discount Rate

8%

Year of Study
Year
Depreciation
Before CSS
Depreciation
After CSS
Change In
Depreciation
Tax
Savings
(Expense)
Cumulative
Discount
Factor
NPV of
Taxes
Deferred
 
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
6,770
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
10,104
18,883
17,956
17,139
16,470
16,149
15,851
15,576
15,531
15,531
14,439
13,347
3,334
6,383
5,456
4,639
3,970
3,649
3,351
3,076
3,031
3,031
1,939
847
 
 
 
 
 
144,270
186,975
42,705
 
 
 
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
12,500
5,730
24,023
24,023
24,023
24,023
13,347
13,347
13,347
13,347
11,669
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
4,584
11,523
11,523
11,523
11,523
847
847
847
847
(831)
(2,500)
(2,500)
(2,500)
(2,500)
(2,500)
(2,500)
(2,500)
(2,500)
(2,500)
(2,500)
(2,500)
(2,500)
(2,500)
(2,500)
(2,500)
(2,500)
(2,500)
(2,500)
(2,500)
(1,146)
4,840
4,840
4,840
4,840
356
356
356
356
(349)
(1,050)
(1,050)
(1,050)
(1,050)
(1,050)
(1,050)
(1,050)
(1,050)
(1,050)
(1,050)
(1,050)
(1,050)
(1,050)
(1,050)
(1,050)
(1,050)
(1,050)
(1,050)
(1,050)
(481)
1.0000
0.9259
0.8573
0.7938
0.7350
0.6806
0.6302
0.5835
0.5403
0.5002
0.4632
0.4289
0.3971
0.3677
0.3405
0.3152
0.2919
0.2703
0.2502
0.2317
0.2145
0.1987
0.1839
0.1703
0.1577
0.1460
0.1352
0.1252
0.1159
4,840
4,481
4,149
3,842
261
242
224
207
(188)
(525)
(486)
(450)
(417)
(386)
(357)
(331)
(306)
(284)
(263)
(243)
(225)
(209)
(193)
(179)
(166)
(153)
(142)
(131)
(56)
 
 
500,000
500,000
0
(0)
 
12,554


Click here for Cost Segregation Studies for years 1995 and 2000.

 

  
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