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 exception
How owners of 7-day-average rentals can use cost-seg losses against regular income, no real estate pro status needed.
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 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 freeThe 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 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.
Ready to put your depreciation to work?
Enter your property and see your savings range in seconds. No call required to see a number.