| 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% |
|
|
Year of Study
|
Year
|
Depreciation Before CSS |
Depreciation After CSS |
Change In Depreciation |
Tax Savings (Expense) |
Cumulative Discount Factor |
NPV of Taxes Deferred |
1995 1996 1997 1998 1999 |
6,770 12,500 12,500 12,500 12,500 |
10,104 18,883 17,956 17,139 16,470 |
3,334 6,383 5,456 4,639 3,970 |
||||
56,770
|
80,551
|
23,781
|
|||||
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 30 31 32 33 34 35 36 |
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 2029 2030 2031 2032 2033 2034 2035 |
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 12,500 12,500 12,500 12,500 12,500 12,500 12,500 5,730 |
22,094 21,796 21,522 21,477 15,531 14,439 13,347 13,347 13,347 13,347 13,347 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 |
9,594 9,296 9,022 8,977 3,031 1,939 847 847 847 847 847 847 847 847 847 (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) |
4,029 3,904 3,789 3,770 1,273 814 356 356 356 356 356 356 356 356 356 (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 0.1073 0.0994 0.0920 0.0852 0.0789 0.0730 0.0676 |
4,029 3,615 3,248 2,993 936 554 224 207 192 178 165 152 141 131 121 (110) (306) (284) (263) (243) (225) (209) (193) (179) (166) (153) (142) (131) (122) (113) (104) (97) (89) (83) (77) (33) |
500,000
|
500,000
|
0
|
(0)
|
13,566
|
| Click here for Cost Segregation Studies for years 1988 and 2000. |
