Field notes
Explore eight anonymized cost segregation case studies with property facts, reclassification results, tax context, and engineering takeaways.
A retail motor fuels outlet analysis moved the full depreciable basis into 5- and 15-year property, making the entire basis eligible for bonus depreciation.
Separating the site work from the building's later in-service date captured a higher bonus rate on several hundred thousand dollars of project cost.
An on-site inspection separated work completed before acquisition from later qualified improvement property across units renovated at different times.
The condominium documents established the ownership boundary before cabinetry, flooring, and qualified improvement property were classified.
A component-level condition review accounted for recent remodels and decades of varied wear across a 1936 six-unit apartment building.
With little site work to classify, high-end appliances, lighting, flooring, millwork, and cabinetry drove the 5-year property result.
The study kept the indoor pool in the 39-year building rather than inflating the result by treating it as a 15-year site improvement.
With a mostly fixed interior, the property's patio, deck, fencing, hardscaping, and landscaping carried the cost segregation study.
Results are specific to each property and tax situation and are not a projection for your property.