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The group produced the attached matrix and related definitions as a tool to reduce unnecessary disputes and foster consistent audit treatment. The Director for the Retailers, Food, Pharmaceuticals and Healthcare Industry chartered a working group to address the most efficient way to approach cost segregation issues specific to the Biotech/Pharmaceutical industry. Frequently, this causes the excessive expenditure of examination resources. The difference in recovery periods has placed the Internal Revenue Service and taxpayers in adversarial positions in determining whether an asset is §1245 or §1250 property. The most common examples of §1250 property are buildings and building components, which generally are not §1245 property. The most common example of §1245 property is depreciable personal property, such as equipment. §1245 property (shorter cost recovery period property) or §1250 property (longer cost recovery period property). The crux of cost segregation is determining whether an asset is I.R.C.

This Directive is not an official pronouncement of the law or the position of the Service and cannot be used, cited or relied upon as such.

This memorandum is intended to provide direction to effectively utilize resources in the classification and examination of a taxpayer who is recovering costs through depreciation of tangible property used in the Biotech/Pharmaceutical Industry. SUBJECT: Field Directive on the Planning and Examination of Cost Segregation Issues in the Biotech/Pharmaceutical Industry Retailers, Food, Pharmaceuticals & Healthcare

DIRECTOR, PREFILING AND TECHNICAL GUIDANCE

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