Resources
Cost segregation guides and resources.
Everything we publish, in one place: plain-language guides, property-type breakdowns, the law library, and free tools. Written for owners, not just accountants.
Start here
What cost segregation is, and whether it fits you.
What is cost segregation?
A plain-language look at how a study finds faster deductions inside a building you already own.
Read the guideGuides
Go deeper on the rules that drive the savings.
Bonus depreciation and the OBBBA law
Why 100% bonus depreciation is back for good, the dates that decide your rate, and how a study unlocks it.
Read the guideWhat makes a study audit-defensible?
The IRS publishes its own quality standards for cost segregation studies. See the checklist, and how our report is built to it.
Read the guideForm 3115: catching up missed depreciation
Own the property for years? Claim every deduction you missed in one catch-up, with no amended returns.
Read the guideThe short-term rental tax loophole
The 7-day average, the material-participation hour tests, a worked example, and how owners use the loss against W-2 income.
Read the guideReal estate professional status
The two IRS tests, the seven material-participation tests, what hours hold up, and why REPS decides whether a study's loss can reach your salary.
Read the guide1031 exchanges and cost segregation
What carries over, what is brand new, and why a study still pays off after you trade into a new property.
Read the guideOpportunity zones and cost segregation
The substantial improvement test, the 2026 deadline for gains already deferred, and how a study documents the spend.
Read the guideFixed fee vs. contingency fee: why it matters
Why we publish one flat price instead of a fee that moves with your deduction, and what the rules say about contingent tax fees.
Read the guideCan you do your own cost segregation study?
Yes, legally — no rule requires a professional. What actually goes wrong with a DIY study, and the cases where it is fine.
Read the guideHow much does a cost segregation study cost?
The published fee schedule by property value, why the industry quotes $5,000-$15,000, and the break-even math for deciding.
Read the guideBy property type
What a study finds in your kind of building.
Multifamily and apartments
From a duplex to 50 units: unit appliances and flooring, dedicated hookups, parking, and the evidence lesson from the AmeriSouth case.
See what qualifiesSelf-storage facilities
Storage runs on its site: paving, fencing, gates, lighting, and signage. Plus the honest answer on unit partitions.
See what qualifiesMedical and dental offices
The hookups rule for equipment-serving plumbing and electrical, cabinetry honesty, and the 15-year QIP angle for buildouts.
See what qualifiesRestaurants and quick-service
Kitchen equipment, hoods and exhaust, walk-in coolers, dining finishes, and drive-thru site work. Plus the IRS's own restaurant matrix.
See what qualifiesHotels and motels
Guest-room furniture, laundry and pool equipment, lobby finishes, and how a brand-standard renovation can qualify as 15-year QIP.
See what qualifiesIndustrial, manufacturing, and distribution
Process electrical and plumbing, racking versus structure, dock equipment, and the new 100% deduction for production buildings.
See what qualifiesAuto dealerships
Showroom lighting, service-bay equipment, lifts and pits, and site paving. One of only seven industries with its own IRS matrix.
See what qualifiesShort-term rentals
What a study finds inside a furnished vacation rental: furniture, appliances, and the amenities that book more nights.
See what qualifiesOwned it for years? The lookback study
A lookback study finds all the depreciation you missed since you bought, and claims it in one catch-up on this year's return.
See what qualifiesFree STR hours log template
A free CSV to track material participation hours for your short-term rental, with the 7-day rule in plain words. No email required.
Get it freeCar washes
Conveyors, vacuums, and water reclaim systems built for the wash, plus what the courts say about splitting plumbing and wiring by function.
See what qualifiesFarms and agricultural buildings
Grain bins and other single-purpose farm structures follow their own 10-year rule. See how a study sorts your buildings and land work.
See what qualifiesCell towers and telecom sites
Equipment shelters, backup power, and site work for tower sites. What you can study when you own the build-out, not just the ground lease.
See what qualifiesData centers
Raised floors, backup power, and cooling built to serve the servers. The same math also fits a crypto-mining site.
See what qualifiesSenior living and assisted living
Nurse-call systems, furniture and fixtures, and site work in assisted living and memory care. Plus the honest answer on 27.5 versus 39 years.
See what qualifiesFuneral homes
Preparation room hookups, chapel AV and seating, and the site work around a family-owned funeral home.
See what qualifiesDental practices
Operatory plumbing, gas and vacuum lines, imaging shielding, and cabinetry, classified chair by chair.
See what qualifiesWineries and vineyards
Crush pad and tank equipment, tasting-room finishes, and vineyard land improvements like trellises and irrigation.
See what qualifiesThe law library
The authority and evidence behind every study.
Court cases and tax authorities
The IRS rulings, code sections, and Tax Court cases behind a defensible study. Search by category and property type. Cited in every Appendix A.
Browse the libraryPhoto shot list for your study
A room-by-room checklist of the photos to take. Good photos are the evidence a defensible study stands on.
Read the guideWhat to gather for your study
Every document a study can use, sorted by how much it matters. Mark each one, add notes, and download or print your progress.
Read the guideTools
See your number and get ready. All free.
Free savings calculator
Move the sliders and watch the year-one deduction change. A fast way to feel out the math before you run a real estimate.
Open the toolFree estimate
Enter your property and see your savings range in seconds. A real number, no call required.
Open the toolReadiness checklist
The documents and details to gather before a study starts, so your study moves fast.
Get it freeSample report
See a full study report before you buy one: the schedules, the photos, and the Appendix A authorities.
Get it freeNothing matches that search. Try a shorter word, or check the FAQ.
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