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Any commercial/investment real property placed into service since January 1st, 1987 may benefit from a Cost Segregation Study (CSS):
Critical timing is when the property was placed into service by the current owner / taxpayer, not when the building was originally constructed.
- New construction, including renovation, remodeling, restoration, or expansion to an existing building
- Property acquired via purchase
- Property acquired via inheritance
- Property which received step-up in basis
- Major leasehold improvements
Certain types of buildings benefit from a CSS more than others. Those are the types of buildings that tend to contain:
- More specialty plumbing, electrical, HVAC system, etc.
- Higher amount and quality of personal property
- Extensive land improvements
Range of average reclassification from real property to land improvements and personal property:
| Apartment Buildings | 20 - 50% |
| Office Buildings | 10 - 40% |
| Restaurants | 10 - 40% |
| Hotels | 15 - 40% |
| Light Manufacturing | 15 - 40% |
| Heavy Manufacturing | 25 - 70% |
| Grocery Stores | 15 - 50% |
| Retail Facilities | 15 - 40% |
| Warehouses | 8 - 30% |
| Processing Plants | 15 - 40% |
| R & D Facility | 20 - 50% |
Examples of Qualifying Properties:
» Airports
» Apartment Buildings
» Assisted Living Facilities
» Automobile Dealerships
» Bank Branches
» Casinos
» Cinemas
» Day Care Facilities
» Department Stores
» Distribution Centers
» Fitness Centers
» Food Processing Facilities
» Funeral Homes
» Apartment Buildings
» Assisted Living Facilities
» Automobile Dealerships
» Bank Branches
» Casinos
» Cinemas
» Day Care Facilities
» Department Stores
» Distribution Centers
» Fitness Centers
» Food Processing Facilities
» Funeral Homes
» Gas Stations
» Golf Courses
» Grocery Stores
» Hospitals
» Hotels/Motels
» Industrial Facilities
» Laboratories
» Manufacturing Facilities
» Marinas
» Medical Centers
» Medical Facilities
» Mixed-Use Facilities
» Nursing Homes
» Golf Courses
» Grocery Stores
» Hospitals
» Hotels/Motels
» Industrial Facilities
» Laboratories
» Manufacturing Facilities
» Marinas
» Medical Centers
» Medical Facilities
» Mixed-Use Facilities
» Nursing Homes
» Office Buildings
» Parking Lots
» Pharmaceutical
» Physician Practices
» Public Utilities
» Research Facilities
» Retail Centers
» Resorts
» Restaurants
» Shopping Centers
» Sports Facilitie
» Storage Facilities
» Warehouses
» Parking Lots
» Pharmaceutical
» Physician Practices
» Public Utilities
» Research Facilities
» Retail Centers
» Resorts
» Restaurants
» Shopping Centers
» Sports Facilitie
» Storage Facilities
» Warehouses
Our Cost Segregation Studies are conducted by accountants and engineers who specialize in engineering-based Cost Segregation Studies in accordance with the IRS Cost Segregation Audit Techniques Guide.