As a returning client of CSSI®, this automobile dealership owner had recently built his second location. This auto dealership owner wanted to take advantage of a strong used car market as well as a quick lube oil change garage, so they built a brand new building across the street from the original dealership. The second location was extremely profitable, and the owners were looking for a way to defer taxes to pay off the debt on the second building. They decided that cost segregation was the perfect strategy partly because they had cost segregated their original dealership over ten years ago.