Commercial & owner-occupied

Your building is a tax strategy. Use it.

Office, retail, industrial, warehouse, or the building your own business occupies. A cost segregation study reclassifies 20–40% of the building into shorter-life property — and that moves real money into this year.

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Owner-occupied buildings

When your business owns its building, a study can also uncover accelerated deductions through a repair vs. capital analysis — roof, HVAC, and lighting replacements you've already paid for may qualify for immediate treatment.

Investment properties

Commercial property depreciates over 39 years by default. A study pulls qualifying components into 5-, 7-, and 15-year property, stacking bonus depreciation on top.

Bought the building in a prior year? Look-back studies via Form 3115.

You don't need to have done the study in the year you bought the property. A look-back study uses Form 3115 (Change in Accounting Method) to capture the depreciation you missed — generally as one catch-up deduction on this year's return, with no amended returns required. Buildings placed in service in any prior year can qualify.

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Built to hold up

Our studies use the detailed engineering cost estimate approach described in the IRS Cost Segregation Audit Techniques Guide, priced with RSMeans construction cost data, and prepared by our in-house cost segregation analysts. Your CPA receives a complete, defensible report.

Recent studies

Bar & restaurant buildout, Austin

Placed in service: 2024
Depreciable basis: $4,400,000
Reclassified: $2,120,000 (48%)
Bonus depreciation: 60%

Est. first-year federal tax savings

~$406,000

Self-storage facility, Dallas–Fort Worth

Placed in service: 2025
Depreciable basis: $10,100,000
Reclassified: $3,140,000 (31%)
Bonus depreciation: 100%

Est. first-year federal tax savings

~$1,005,000

Production facility, Ohio

Placed in service: 2025
Depreciable basis: $3,470,000
Reclassified: $987,000 (28%)
Bonus depreciation: 100%

Est. first-year federal tax savings

~$316,000

Leasehold improvements qualify too — the Austin study above was a tenant improvement buildout.

Reclassified amounts are from completed studies. Savings are estimated at a 32% federal bracket and depend on each owner's tax situation.