Long-form analysis on commercial cost segregation.
Tax-law analysis, audit-defense methodology, property-class benchmarks, and engineering deep-dives. Written by the team that produces the studies.
Cost Segregation + 1031 Exchanges: What Resets
Cost-segregated property held in a 1031 exchange chain has a specific recapture and basis treatment most CPAs get half-right. Here's the full picture...
Multifamily Cost Seg: 5+ Unit Engineering Specifics
Multifamily reclassification rates (16-20% accelerated) trail commercial because of structural depreciation class — but the cost segregation...
Pre-Renovation Cost Seg: One Study or Two?
For commercial properties undergoing meaningful renovations, the cost segregation strategy splits into two distinct studies — pre-renovation and...
The §163(j) ADS Election Trap on Bonus Depreciation
Real-property trade or business owners who elect out of §163(j)'s interest limitation often don't realize the election permanently forecloses §168(k)...
Why Medical Office Reclassifies 33% vs Industrial 20%
Across the published Benchmarks 2026 dataset (n=412, 45 per commercial property type), reclassification percentages vary by property class from the...
The Cost Segregation Audit Defense Playbook
What an IRS examination of cost segregation looks like, what documentation defends each component classification, and how engineering studies are...
OBBBA 2025: 100% Bonus Depreciation Made Permanent
The One Big Beautiful Bill Act, signed in July 2025, permanently restored 100% bonus depreciation. Here's how it changes the math on commercial cost...