Franchise: CSS Completed for 2005 Tax Year

The facility consists of a single building with a full commercial kitchen, bar, dining area. There is a minimal amount of asphalt and landscaped areas around the building.

• Placed in Service: October 1993
 
• Cost Basis: $1,809,851
 
• Accelerated: $1,026,185 (56.7%)
 
• 1st Year Savings: Over $226,000*
 
• 10-Year NPV Savings: Over $171,000**

Steakhouse: CSS Completed for 2005 Tax Year

The facility consists of a single building with a full commercial kitchen, sushi bar, liquor bar and three dining areas. The interior has numerous display cases and decorations depicting the Japanese culture. 

• Placed in Service: July 2002
 
• Cost Basis: $9964,330
 
• Accelerated: $461,614 (47.9%)
 
• 1st Year Savings: Over $76,000*
 
• 10-Year NPV Savings: Over $89,000**

Quick Serve: CSS Completed for 2003 Tax Year

The property is a two-story colonial style building. The first floor is used for the preparation and service of food, beverages and ice cream The second floor will be future office space and currently has an unfinished interior.

• Placed in Service: September 2003
 
• Cost Basis: $757,709
 
• Accelerated: $368,865 (53%)
 
• 1st Year Savings: Over $92,000*
 
• 10-Year NPV Savings: Over $42,000**