Cost Segregation Case Studies
Auto Dealer(New Construction)
- New construction with capitalized costs of $2,975,180
- Reclass by tax life:
- 5-Year - 7% - $203,056
- 7-Year - 2% - $46,292
- 15-Year - 28% - $845,329
- 39-Year - 63% - $1,880,503
- Present value tax benefit of $130,395
Auto Dealer(Acquisition)
- Acquisition with capitalized costs of $1,900,175
- Reclass by tax life:
- 5-Year - 16% - $303,375.53
- 7-Year - 1% - $11,300.90
- 15-Year - 20% - $387,064.62
- 39-Year - 63% - $1,198,433.95
- Present value tax benefit of $96,434
Office Building
- New construction with capitalized costs of $9,985,548
- Reclass by tax life:
- 5-Year - 15% - $1,530,235
- 7-Year - 2% - $151,011
- 15-Year - 7% - $711,470
- 39-Year -76% - $7,592,831
- Present value tax benefit of $461,320
Grocery Store
- New construction with capitalized costs of $5,714,930
- Reclass by tax life:
- 5-Year - 19% - $1,089,050
- 15-Year - 2% - $115,271
- 39-Year - 79% - $4,510,609
- Present value tax benefit of $226,857*
* includes 30% bonus depreciation
Medical Manufacturing Facility
- New construction with capitalized costs of $10,400,110
- Reclass by tax life:
- 7-Year - 20% - $2,014,402
- 15-Year - 15% - $1,637,327
- 39-Year - 65% - $6,78,381
- Present value tax benefit of $504,535
Multi-Family
- New construction with capitalized costs of $17,460,314
- Reclass by tax life:
- 5-Year - 11% - $1,921,360
- 7-Year - .1% - $13,260
- 15-Year - 19% - $3,364,612
- 27.5-Year - 70% - $12,161,081
- Present value tax benefit of $514,926
Restaurant (Leasehold Improvements)
- New construction with capitalized costs of $1,747,602
- Reclass by tax life:
- 5-Year - 15% - $270,084
- 39-Year - 85% - $1,477,518
- Present value tax benefit of $47,814
