Lester Cook

Principal

Lester Cook, CCSP, has nearly 20 years of experience in the tax specialty service industry. He is a principal and leads KBKG’sFixed Asset Review Practice from the firm's Chicago office. Throughout his career, Lester has completed cost segregation analyses on thousands of properties ranging from office space leasehold improvements to multi-billion dollar industrial complexes.

Real estate investments

How to allocate land vs. building values for investment property

Calculating land and building values for tax purposes is a critical step toward maximizing your available tax deductions from depreciation.

By Lester Cook

March 11
Tax-related court cases

Court rejects taxpayer’s land vs. building allocation

A recent Tax Court opinion favored a Los Angeles County tax assessor’s valuation of rental property improvements over the property owner’s own appraisal.

By Gian P. Pazzia

June 13