Old Appliance Repair Parts

Tax reduction and tax deferral are the primary benefits of obtaining a cost segregation study. Tax reduction occurs since more income is taxed at the capital gains rate instead of the ordinary income rate. Tax deferral occurs since depreciation is accurately taken in the early years of ownership.

Additional benefits other than tax reduction related to obtaining a cost segregation study are more accurate accounting, obtaining a book value for assets which may become worthless (tenant improvements for a financially unstable tenant) and an accurate method of tracking the cost basis and depreciation for all tenants.

Tax reduction is the most meaningful and least understood benefit of cost segregation. Consider the following example of how cost segregation converts income taxed at 35% to income taxed at 15%:

Linda is a physician who earns $350,000 per year. She purchased a medical facility in January 2004 and sold it in December 2005. Her cost segregation study increased the amount of depreciation by $80,000 in both 2004 and 2005. The higher level of depreciation decreased Linda’s income taxes by $28,000 in both 2004 and 2005, for a total reduction of $56,000 (based on ordinary income). However, Linda’s capital gains income will increase by $160,000 in 2005, based on two years of additional depreciation ($80,000 per year X 2). The additional capital gains tax will be $24,000 ($160,000 X 15% capital gains rate). Hence, Linda’s net income experiences a tax reduction of $32,000 ($56,000 – $24,000) over just a two-year period. This analysis does not consider the time value of money.

Real estate investors will generally benefit by obtaining a cost segregation study if the cost basis of the property is at least $500,000.

Cost segregation produces tax deductions and reduces federal income taxes across the country and in every size market. Below are just a few examples of where cost segregation generates meaningful tax deductions.

City:

Houston, TX
Hartford, CT
Miami, FL
Las Vegas, NV
Atlanta, GA
Bridgeport, CT
Orlando, FL
Los Angeles, CA
Denver, CO
New Orleans, LA
Louisville, KY
Raleigh, NC
El Paso, TX
Sacramento, CA
Ft. Lauderdale, FL
Albany, NY
Riverside, CA
Portland, OR
Buffalo, NY
Detroit, MI
Toledo, OH
Augusta, GA
Scranton, PA
Wichita, KS
Chicago, IL
Honolulu, HI
Lakeland, FL
Kansas City, MO
Pittsburg, PA
Nashville, TN

Cost segregation produces tax deductions for virtually all property types.

Property Type:

Motel
Community shopping center
Auto service garage
Neighborhood shopping center
Tennis club
Single-tenant retail
Bank
Country club
Truck stop
Medical office

Almost every industry, including the following, can generate cost-efficient tax deductions by using cost segregation.

Industry:

Paper manufacturing
Printing activities
Truck transportation
Electronic and appliance stores
Fabricated metal products
Food manufacturing
Durable good wholesalers
Automotive parts distributors
Frozen food manufacturing
Air transportation

O’Connor & Associates is a national provider of commercial real estate consulting services including cost segregation studies, tax reduction, due diligence, renovation upgrading cost analyses, Dallas federal tax reduction, tax return review and apartment inspections.

About the Author:

Patrick C. O’Connor has been president of O’Connor & Associates since 1983 and is a recipient of the prestigious MAI designation from the Appraisal Institute. He is also a registered senior property tax consultant in the state of Texas and has written numerous articles in state and national publications on reducing property taxes. He continues to set the standard in direction and quality of our appraisal products, adding services ranging from business valuations and business appraisals to cost segregation analysis for income tax reduction.
http://www.poconnor.com

Article Source: ArticlesBase.com – Tax Reduction Benefits of Cost Segregation

1978 Handy Andy commercial

SPT Appliance Inc. Evaporatvie Air Cooler $128 SPT Appliance Inc. – Air Conditioners – This Evaporative Air Cooler, Humidifier, and Fan is versatile, lightweight and economical. The Cooler easily rolls from room to room for use anywhere in your house or office. This Air Cooler shoots a stream of air with oscillating louvers, to evenly distribute refreshing cool air. Can also be used as a fan or humidifier if temperature is not an issue. The remote control allows you to easily change settings. The Air Cooler works by endothermic reaction (a reaction that consumes heat), so this evaporative Air Cooler sucks air through a wick saturated with water. As the air flows through the wick, some of the water evaporates into the air, consuming the heat that was in the air. An air stream is then blown out the front of the unit and is considerably cooler than the current room temperature! This is not an air conditioner and therefore uses much less energy. Note: The unit works well in dry climates; not very effective in areas with high humidity as the unit utilizes water to cool. Features and Functions With remote control 10L water tank capacity Nylon and Photocatalystic filter Three air speeds: H / M / L Sleep mode Timer: from 0.5 ~ 7.5 hours setting ETL Specifications Input voltage: 120V / 60Hz Power consumption: 60 W Dimension (W x H x D): 16 x 25 x 12 Net weight: 17 lbs Air flow: 23 ft per second Water consumption: 0.6 ~ 0.7 liters per hour

SPT Appliance Inc. Multi-function Miller/Juice Extractor $175 SPT Appliance Inc. – Juicers – Multi functional – used for juice extracting and grains/beans grinding. Make fresh juices, soy milk, tofu and more. High performance in keeping nutrition. Dregs are separated and collected automatically. Ideal for home or business use. Features and Functions Low noise conductive motor Motor thermo control and safety micro-switch Durable , stainless steel grinder Rigid, durable, ABS/PP plastic body Dreg container Recipe book and instruction video Specifications Input voltage: 120V / 60Hz Power: 350W Motor: 3,600RPM Package dimension (W x H x D): 10.25 x 21 x 13 (in) Gross weight: 17 lbs

SPT Appliance Inc. 1000W 2.0 HP Gasoline Generator $210 SPT Appliance Inc. – – This unit is EPA approved – can be used in all states except for California. Supports Sunpentown appliances without a compressor. This unit is not CARB approved, cannot be used in California. Never operate a generator inside home or garage, even if windows and doors are open. Exhaust from a generator contains carbon monoxide – an odorless poison. Using a generator indoors CAN KILL YOU IN MINUTES. Features and Functions 2 cycle gas / oil mix (30/1) 120 volt 60Hz 7 Amp AC output Recoil handle (manual) start 2.0HP two stoke 63cc EPA certified 12 Volt 8.3 Amp DC output 900 running watts 1000 peak watts Circuit protecting device, circuit breaker 1.2 gallon fuel tank Up to 6 hours running time per full tank Lowest fuel consumption rate: 0.14 gallon per hour Uses capacitor discharge ignition system EPA approved Dry weight: 45lbs Dimension: 15 x 13 x 14 Specifications NEMA rating: 1-15P Idle Control: Manual Automatic Voltage Regulation: NO (uses condenser to adjust) Decibels @ 7M: 65 Low Oil Shut-Down: NO Alternator Type: Brushless Fuel Gauge: YES

SPT Appliance Inc. 1000W 2.0 HP Gasoline Generator with CARB $222 SPT Appliance Inc. – – This unit is CARB approved – can be used in California ONLY Supports Sunpentown appliances without a compressor. Never operate a generator inside home or garage, even if windows and doors are open. Exhaust from a generator contains carbon monoxide – an odorless poison. Using a generator indoors CAN KILL YOU IN MINUTES. Features and Functions 2 cycle gas / oil mix (30/1) 120 volt 60Hz 7 Amp AC output Recoil handle (manual) start 2.0HP two stoke 63cc EPA certified 12 Volt 8.3 Amp DC output 900 running watts 1000 peak watts Circuit protecting device, circuit breaker 1.2 gallon fuel tank Up to 6 hours running time per full tank Lowest fuel consumption rate: 0.14 gallon per hour Uses capacitor discharge ignition system EPA approved Dry weight: 45lbs Dimension: 15 x 13 x 14 Specifications NEMA rating: 1-15P Idle Control: Manual Automatic Voltage Regulation: NO (uses condenser to adjust) Decibels @ 7M: 65 Low Oil Shut-Down: NO Alternator Type: Brushless Fuel Gauge: YES

SPT Appliance Inc. Model 1300 Portable Air Conditioner 13,000 BTU $646 SPT Appliance Inc. – Air Conditioners – Stay COOL and breathe fresher air with our newest 13,000btu units. Ideally cools an area up to 420sq.ft. Effectively improves air circulation in poorly ventilated spaces and maximizes energy efficiency. Uses new UL required LCDI plug. Self-Evaporating Technology – during the cooling process, water is extracted from the air into the unit. Most of this water is then recycled and used to cool the cooling coils and make it run more efficiently, cooling as well as energy. Note: Exhaust hose installation required (all standard accessories included). Features and Functions 13,000btu cooling power Self evaporating system Re-start IC (unit restarts when power resumes after a power failure) Digital temperature display 3 fan speeds Fire resistant PVC plastic housing Removes moisture (dehumidifier functions automatically in AC mode) Dual activated carbon filter removes odor Dual washable air filter collects dust particles Easy-grip handle and large casters for easy mobility Digital thermostat control Choice of programmable timer or continuous operation Preset timer available Directional air discharge louvers Extendable exhaust hose (up to 5ft.) Remote control Built-in water tank or extended water tube for continuous drainage Limited 1 year warranty ETL Specifications Cooling capacity: 13,000btu / hour Power consumption: 1071W / 9.4A Air volume: 580 m3/h Moisture removal: 46.4 liters / day Window kit material: foam Operating temp: 64.4 ~ 110F Thermostat: 62 ~90F Control: digital with remote EER: 12.14 dBA: 56 Power supply: 115 V / 60Hz / 1 Phase Max room size: 420 sq.ft. Timer: 1 ~ 24 hours Fan speeds: 3 Compressor: rotary Refrigerant / Load: R22 / 680 g Exhaust pipe max length: 5 ft. Exhaust pipe diameter: 5 in. Window kit length: Max: 48 in. Product dimension (L x W x H): 20 x 14 x 30.25 in. Package dimension (L x W x H): 22 x 16 x 32 in. Net weight: 86 lbs. Gross weight: 95 lbs.

SPT Appliance Inc. Model 1220 Portable Air Conditioner 12,000 BTU $618 SPT Appliance Inc. – Air Conditioners – Stay COOL and breathe fresher air with our 12,000btu units. Ideally cools an area up to 400sq.ft. Effectively improves air circulation in poorly ventilated spaces and maximizes energy efficiency. Uses new UL required LCDI plug. Self-Evaporating Technology – during the cooling process, water is extracted from the air into the unit. Most of this water is then recycled and used to cool the cooling coils and make it run more efficiently, cooling as well as energy. Note: Exhaust hose installation required (all standard accessories included). Features and Functions 12,000btu cooling power Self evaporating system Digital temperature display Digital thermostat control 2 fan speeds LCDI (Leakage-Current Detection and Interruption) plug Fire resistant PVC plastic housing Removes moisture for personal comfort (dehumidifier functions automatically in AC mode) Activated carbon filter helps remove odor Washable air filter collects dust particles Easy grip handle and casters for easy mobility Choice of programmable timer or continuous operation Preset timer Remote control Directional air discharge louvers Extendable exhaust hose (up to 5ft.) Built-in water tank or extended water tube for continuous drainage UL approved Specifications Cooling capacity: 12,000btu / hour Power consumption: 950W / 9A Air volume: 520 m3/h Moisture removal: 65 pints / day Water tank capacity: 3.2 pints Window kit material: foam Operating temp: 62 ~ 110F Thermostat: 62 ~90F Control: digital with remote EER: 12.63 Noise level (dBA): 54 Power supply: 120 V / 60Hz / 1 Phase Max room size: 400 sq.ft. Timer: 1 ~ 12 hours Fan speeds: 2 Compressor: rotary Refrigerant: R22 Exhaust pipe max length: 5 ft. Exhaust pipe diameter: 5 in. Window kit length: Max: 48 in. Product dimension (W x D x H): 15.75 x 15.5 x 30.5 in. Package dimension (W x D x H): 18 x 17.5 x 33 in. Net weight: 70 lbs. Gross weight: 78 lbs.

SPT Appliance Inc. TechniTrend Portable Air Conditioner 9,000 BTU $512 SPT Appliance Inc. – Air Conditioners – Stay COOL and breathe fresher air with our TN-90E model. Enjoy many cool and comfortable summers with this air conditioner unit. Cooling, dehumidifying and fan features all in one. Powered by9,000btu cooling capacity, it ideally cools an area up to 250sq.ft. Uses new UL required LCDI (Leakage-Current Detection and Interruption) plug. Self-Evaporating Technology – during the cooling process, water is extracted from the air into the unit. Most of this water is then recycled and used to cool the cooling coils and make it run more efficiently, cooling as well as energy. Note: Exhaust hose installation required (all standard accessories included). Features and Functions 9,000btu cooling power Self evaporating system Digital temperature display 2 fan speeds LCDI plug Fire resistant PVC plastic housing Removes moisture for personal comfort (dehumidifier functions automatically in AC mode) Activated carbon filter helps remove odor Washable air filter collects dust particles Casters for easy mobility Digital thermostat with remote control Choice of programmable timer or continuous operation Preset timer available, up to 12 hours Directional air discharge louvers Extendable exhaust hose (up to 5ft.) Built-in water tank or extended water tube for continuous drainage ETL Specifications Cooling capacity: 9,000btu / hour Power consumption: 873W / 8.15A Air volume: 370 m3/h Moisture removal: 50 pints / day Window kit material: foam Operating temp: 64 ~ 110F Thermostat: 64 ~ 90F Control: digital with remote Water tank capacity: 3.2 pints EER: 10.31 dBA: 54 Power supply: 120 V / 60Hz / 1 Phase Max room size: 250 sq.ft. Timer: 1 ~ 12 hours Fan speeds: 2 Compressor: rotary Refrigerant: R22 / 18.3 oz Exhaust pipe max length: 5 ft. Exhaust pipe diameter: 5 in. Window kit length: Max: 48 in. Product dimension (W x D x H): 17 x 16 x 30 in. Package dimension (W x D x H): 19 x 17.5 x 30.5 in. Net weight: 63 lbs. Gross weight: 70 lbs.

SPT Appliance Inc. TechniTrend Portable Air Conditioner 12,000 BTU $623 SPT Appliance Inc. – Air Conditioners – Stay COOL and breathe fresher air with our 12,000btu unit. Ideally cools an area up to 400sq.ft. Effectively improves air circulation in poorly ventilated spaces and maximizes energy efficiency. Uses new UL required LCDI plug. Self-Evaporating Technology – during the cooling process, water is extracted from the air into the unit. Most of this water is then recycled and used to cool the cooling coils and make it run more efficiently, cooling as well as energy. Note: Exhaust hose installation required (all standard accessories included). Features and Functions 12,000btu cooling power Self evaporating system Digital temperature display 2 fan speeds LCDI (Leakage-Current Detection and Interruption) plug Fire resistant PVC plastic housing Removes moisture for personal comfort (dehumidifier functions automatically in AC mode) Activated carbon filter helps remove odor Washable air filter collects dust particles Easy-grip handle and large casters for easy mobility Digital thermostat control Choice of programmable timer or continuous operation Preset timer available Directional air discharge louvers Extendable exhaust hose (up to 5ft.) Remote control Built-in water tank or extended water tube for continuous drainage ETL Specifications Cooling capacity: 12,000btu / hour Power consumption: 965W / 8.5A Air volume: 520 m3/h Moisture removal: 65 pints / day Water tank capacity: 3.2 pints Window kit material: foam Operating temp: 64 ~ 110F Thermostat: 64 ~90F Control: digital with remote EER: 12.44 Noise level (dBA): 54 Power supply: 120 V / 60Hz / 1 Phase Max room size: 400 sq.ft. Timer: 1 ~ 12 hours Fan speeds: 2 Compressor: rotary Refrigerant: R22 Exhaust pipe max length: 5 ft. Exhaust pipe diameter: 5 in. Window kit length: Max: 48 in. Product dimension (W x D x H): 17 x 17 x 30 in. Package dimension (W x D x H): 19 x 19 x 33 in. Net weight: 70 lbs. Gross weight: 78 lbs.

SPT Appliance Inc. Model 1010 Portable Air Conditioner 10,000 BTU $396 SPT Appliance Inc. – Air Conditioners – Stay COOL and breathe fresher air with our WA-1010E. Features cooling, dehumidifying and fan all in one. Powered by a 10,000btu cooling capacity, it ideally cools an area up to 300sq.ft. Uses new UL required LCDI (Leakage-Current Detection and Interruption) plug. Self-Evaporating Technology – during the cooling process, water is extracted from the air into the unit. Most of this water is then recycled and used to cool the cooling coils and make it run more efficiently, cooling as well as energy. Note: Exhaust hose installation required (all standard accessories included). Features and Functions 10,000btu cooling power Self evaporating system Digital temperature display 2 fan speeds LCDI plug Fire resistant PVC plastic housing Removes moisture for personal comfort (dehumidifier functions automatically in AC mode) Activated carbon filter helps remove odor Washable air filter collects dust particles Casters for easy mobility Digital thermostat with remote control Choice of programmable timer or continuous operation Preset timer available, up to 12 hours Directional air discharge louvers Extendable exhaust hose (up to 5ft.) Built-in water tank or extended water tube for continuous drainage UL approved Specifications Cooling capacity: 10,000btu / hour Power consumption: 873W / 8.15A Air volume: 470 m3/h Moisture removal: 38 pints / day Window kit material: foam Operating temp: 62 ~ 110F Thermostat: 62 ~90F Control: digital with remote Water tank capacity: 3.2 pints EER: 11.45 dBA: 54 Power supply: 120 V / 60Hz / 1 Phase Max room size: 300 sq.ft. Timer: 1 ~ 12 hours Fan speeds: 2 Compressor: rotary Refrigerant: R22 Exhaust pipe max length: 5 ft. Exhaust pipe diameter: 5 in. Window kit length: Max: 48 in. Product dimension (W x D x H): 15 x 16 x 30 in. Package dimension (W x D x H): 18 x 17.5 x 30.5 in. Net weight: 65 lbs. Gross weight: 77 lbs.

Scotsman 370 Lbs Capacity, 22 Ice Bin – Stainless Steel $599 Please Note: This unit does not produce ice. It only stores ice. It must be used with an ice maker.The Scotsman portable ice bin (model: B322SOB) delivers maximum ice storage in a minimum amount of space standing 44 inches tall and 24 inches wide. The B322SOB ice Maker Bin is insulated with foam for maximum ice preservation.Key Features Include:Stores up to 370 lbs. of ice Dimensions: 22 w x 34 d x 44 hShipping Weight: 140 lbs.

Ice-O-Matic 150 Lbs, 22 Ice Dispenser – Polyethylene $2199 Please Note: This unit does not produce ice. It only stores and dispenses ice. It must be used with an ice maker. Features Include: Direct Dispense – ensures that Ice hits the glass every time.Stores 150 lbs. of Ice. Auto Rotate – turns the Ice for 4 seconds every hour to consistently provide more dispensable ice.Dimensions: 22 1/4 w x 30 11/16 d x 35 5/8 h Shipping Weight: 139 lbs.