For a real estate developer and/or investor, location, location, location is the first and foremost concern. Once that decision is made many others follow suit. How do I appropriately allocate development costs? What can I capitalize? What can I expense? These questions can be answered at SME. We have developed strong industry-wide relationships that don?t stop when the project is completed. We are results driven and can answer all of your tax, accounting and consulting questions to help you maximize the value of your real estate assets.