Another source of help: Publisher cch just put out a how-to book on the subject: Practical Guide to Cost Segregation, by Paul G.

FORBES: Depreciate It

The IRS arms its auditors with a Cost Segregation Audit Techniques Guide. (You can read it at the "Businesses" section of IRS.gov.) As the guide notes, there have been many (and sometimes conflicting) court decisions on the classification of property.

FORBES: Magazine Article

He said that in the private sector one of the problems has been the cost of segregation, not simply the cultural objection to employing women.

WSJ: Arab Women Blaze Trails in Start-Ups