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Situation Your client, XYZ, Inc. (XYZ), a calendar year, accrual basis taxpayer, is in the business of manufacturing component parts for auto manufacturers. Three years ago, XYZ, Inc. went through an expansion by acquiring an additional manufacturing facility from Wire Harnesses R Us (Wire) for a lump sum purchase price. XYZ and Wire executed an agreed-upon purchase price allocation under IRC $1060. Based upon an appraisal, the purchase price allocation agreement allocated the cost of the purchase among several classes of assets: Manufacturing Plant Building, Manufacturing Equipment, Furniture & Fixtures, and Manufacturing Plant Land, for all purposes, including financial and tax. XYZ has filed its Form 1120 for the last three years depreciating assets acquired in the purchase using the allocations determined in the written purchase price allocation. A few weeks ago, XYZ's CFO, Helen Smith, was approached by a 3rd party vendor that specializes in preparing cost segregation studies. These studies help businesses maximize their allowable depreciation expense. This vendor believes that XYZ can accelerate depreciation by focusing on the acquired manufacturing facility and segregating some of the costs included in the building's basis to $1245 property rather than $ 1250. Helen Smith is very interested in accelerating the company's tax depreciation expense and has come to you, her tax accountant, to give you the good news, and to double check that what the vendor has offered is allowed, before paying them the rather hefty fees it would cost to prepare the study. Assignment Prepare a memorandum for XYZ explaining whether the service being offered by the 3rd party cost segregation vendor will work for XYZ and fully explaining why or why not. Please follow the format provided for your memorandum (i.e. the memo should have a facts & background section, issue section, conclusion section, and discussion section). The memo should be prepared using a word processor (such as MS Word) and use proper footnote referencing and proper citations. There is no minimum length for your memo, but it must be long enough to fully answer your client's question with proper support from primary authorities (remember, your client is relying on you to fully explain your position so they know how they should approach the situation). Situation Your client, XYZ, Inc. (XYZ), a calendar year, accrual basis taxpayer, is in the business of manufacturing component parts for auto manufacturers. Three years ago, XYZ, Inc. went through an expansion by acquiring an additional manufacturing facility from Wire Harnesses R Us (Wire) for a lump sum purchase price. XYZ and Wire executed an agreed-upon purchase price allocation under IRC $1060. Based upon an appraisal, the purchase price allocation agreement allocated the cost of the purchase among several classes of assets: Manufacturing Plant Building, Manufacturing Equipment, Furniture & Fixtures, and Manufacturing Plant Land, for all purposes, including financial and tax. XYZ has filed its Form 1120 for the last three years depreciating assets acquired in the purchase using the allocations determined in the written purchase price allocation. A few weeks ago, XYZ's CFO, Helen Smith, was approached by a 3rd party vendor that specializes in preparing cost segregation studies. These studies help businesses maximize their allowable depreciation expense. This vendor believes that XYZ can accelerate depreciation by focusing on the acquired manufacturing facility and segregating some of the costs included in the building's basis to $1245 property rather than $ 1250. Helen Smith is very interested in accelerating the company's tax depreciation expense and has come to you, her tax accountant, to give you the good news, and to double check that what the vendor has offered is allowed, before paying them the rather hefty fees it would cost to prepare the study. Assignment Prepare a memorandum for XYZ explaining whether the service being offered by the 3rd party cost segregation vendor will work for XYZ and fully explaining why or why not. Please follow the format provided for your memorandum (i.e. the memo should have a facts & background section, issue section, conclusion section, and discussion section). The memo should be prepared using a word processor (such as MS Word) and use proper footnote referencing and proper citations. There is no minimum length for your memo, but it must be long enough to fully answer your client's question with proper support from primary authorities (remember, your client is relying on you to fully explain your position so they know how they should approach the situation)