How Does a Cost Segregation Study Work?
Building costs are generally classified for federal income tax purposes into three categories. Each has a different depreciation recovery period and method under the Modified Accelerated Cost recovery System (“MACRS”)
Tangible Personal Property 5 or 7 Years 200% DB
Land Improvements 15 Years 150% DB
Real Property 39 Years Straight Line
Our Cost Segregation Study will help identify items that should be properly classified as tangible personal, rather than […]
