Hirons & Associates reviewed a construction project to build a "clean" room that cost $1.8 million. 36 percent of the building was allocated for research. Most companies allocate at the building level which would mean that the maximum recovery would have been $600,000 ($1.8 million x .36). Unlike such companies, we isolated the project to just the rooms that were renovated, which in this case was 12 rooms used 100% for research. We allocated the depreciation to just those 12 rooms, which increased the recovery for the project to $1.8 million ($1.8 million x 100%). This was an increase of $1.2 million.