... classification of accounts 帐户分类 classification of assets 资产分类 classification of property 财产分类 ...
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classification of property rights 产权分类
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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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