COMMERCIAL REAL ESTATE · DEPRECIATION INTELLIGENCE
Cost segregation,
by property class.
Engineered studies with property-specific reclassification benchmarks drawn from the published Benchmarks 2026 dataset (n=412). IRS-defensible, CPA-ready, audit-included.
MEDIAN RECLASS (COMMERCIAL) 28.8% · TOP CLASS (MEDICAL OFFICE) 32.9%
CLASS INDEX
OFF Office 28%RTL Retail 32%RST Restaurant 30%MED Medical Office 33%IND Industrial 20%HOS Hospitality 30%STO Self-Storage 34%MF5 Multifamily 5+ 17%
01 · BENCHMARK ATLAS |
Reclassification rates by property class · Benchmarks 2026 (n=412)
UPDATED 2026-05-11 · LIVE
01 / HOS n = Industry sources (AICPA, IRS ATG)
Hospitality
30%
MEDIAN
26-34%P50
02 / IND n = 45
Industrial
20.4%
MEDIAN
20-24%P50
03 / MED n = 45
Medical Office
32.9%
MEDIAN
31-34%P50
04 / MF5 n = 22
Multifamily (5+ Units)
17.2%
MEDIAN
17-18%P50
05 / OFF n = 45
Office
27.6%
MEDIAN
25-29%P50
06 / RST n = 45
Restaurant
30%
MEDIAN
29-31%P50
07 / RTL n = 45
Retail
32.2%
MEDIAN
31-33%P50
08 / STO n = Industry sources (SSA, IRS ATG)
Self-Storage
34%
MEDIAN
30-38%P50
02 · METHODOLOGY
Each study pairs RSMeans 2024 pricing with photo-documented site evidence.
RSMeans 2024 component pricing · BLS PPI time index · MACRS classification rules · Pub. 5653 documentation framework. The same methodology engineering firms charge $15K–$30K for, executed by software. On-site photographic survey on every $3M+ commercial study.
READ FULL METHODOLOGY → STEPPHASEOWNEROUTPUTDURATION
01 Property intake Order portal Engagement record same-day
02 Data enrichment Automated Indexed property profile minutes
03 On-site photo survey Contracted photographer Photographic record 1–3 days
04 Component classification Automated engine § 1245 / 1250 schedule minutes
05 Cost allocation Automated engine Allocation schedule minutes
06 QC validation 16-check validator PASS / REVIEW / FAIL minutes
07 Report & delivery Automated CPA-ready deliverable same-day
KPI · 01
412
Properties in benchmarks 2026 dataset
KPI · 02
32.9%
Top reclass class (medical office)
KPI · 03
28.8%
Median reclass rate, commercial
KPI · 04
100%
Bonus depreciation (OBBBA, 2025+)
KPI · 05
n=45
Sample size per commercial property type
03 · SAMPLE REPORT
Read the work before you commission the work.
FOR CPA EVALUATORS
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