Accelerated Depreciation

2 CFR Part 200 – Appendix V

FRM Volume 3, Chapter 24

The Structural Component Depreciation Model is designed to reduce the 50 year recovery period by analyzing each major building component and deprecating every expense over their estimated useful life determined by sources deemed authoritative and acceptable by the Federal government.


The Service Package may include:

  • Conduct meetings with the appropriate County officials
  • Depreciation Reference Manual (with crosswalk)
  • The proper calculation of Net Usable Square Feet
  • Identification of Capital versus Type costs
  • Statement of Estimated Annual Maintenance Costs’ (LDSS-4927)
  • Comparable Space Analysis