EATMS · R&D Credits & Cost Segregation

Your ideas. Your team’s work.We look through the eyes of the IRS.

And the state. We document real process and building work so it can support tax savings when the rules fit.

Your accountant or ours.

01 · R&D TAX CREDIT

Four tests. All required.

Under IRC §41, the work must aim at a better product, process, or software; rely on hard science or engineering; start from a real unknown; and test alternatives with results. Preference surveys and training do not count.

1

Better function

Product, process, or software improved in performance, reliability, or quality.

2

Technical basis

Hard science or engineering, not opinion.

3

Real unknown

Capability, method, or design unclear at the start.

4

Tested alternatives

Options tried and measured.

Why our process lens helps. We look at how people, equipment, and workflow actually run. That is often where the technical unknown lives, and where the trial data already exists. Federal credit first; many states piggyback when the same facts hold.

02 · COST SEGREGATION

The building follows function.

You built, bought, or renovated. The shell is often 39 years. Parts that serve equipment or process, not only the structure, can often move to 5, 7, or 15 years.

Why our process lens helps. We ask what each system is for. Same electrical run: general lights stay long-life; power to process equipment may not. Drawings, invoices, and how the space is used become the evidence.

03 · HOW IT WORKS

Three steps.

1

You tell us what changed.

2

We check IRS and state rules.

3

We build the file from your records.

Flat fees only

Never a percent of tax savings.

Written no

When the facts do not qualify.

No invented history

Evidence from the time of the work.

You own the file

Confidential.

04 · IF TAX IS NOT THE FIT

Learning

A scientific measurement segment: short drills, rest, retest. Separate from tax. Sometimes measuring the gain is what sparks a real R&D or cost seg project later.

See Learning

Tell us what you built or changed.

Yes, no, or not yet.

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