Real Estate

Cost Segregation

Accelerate depreciation deductions on real estate.

About this strategy

A cost segregation study separates certain components of a building from the structure itself and classifies eligible assets into shorter depreciation categories. Rather than depreciating the entire property over the standard period for residential or commercial real estate, qualifying components may be depreciated more quickly and may also qualify for bonus depreciation. This can create larger deductions earlier in the property's ownership.

Implementation resources

Slides, templates, and supporting videos.

Implementation Checklist

Follow the key steps for evaluating a property, completing a cost segregation study, and incorporating the results into your tax planning.

Slides

Strategy Overview - Cost Segregation

Learn what cost segregation is, which property owners may benefit, and how it can accelerate depreciation deductions.

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