The Global Customer audit "GCA" is the official audit guide.

全球顾客评审GCA是正式的评审指南和方法。

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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.

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