Who Qualifies for Cost Segregation?

Many companies, partnerships and investors do not realize that cost segregation can be applied to existing fixed assets that were acquired, constructed or renovated since 1987. For instance, a building was constructed 80 years ago but was acquired and renovated 6 years ago by a new owner; consequently, this property is an excellent candidate for cost segregation. Providing “catch up” depreciation on existing properties is the most common client need satisfied by our partners.

Do you qualify for a cost segregation study?

• Pay federal/state income tax and operate as a “for profit” entity
• Own an income generating property with a cost basis of $1,000,000 or greater after the land value is removed
• Do NOT own the building but paid for leasehold improvements totaling $750,000 or greater
• Acquired, constructed or renovated a commercial property since 1987 (even if it was constructed prior to 1987)
• Plan on retaining the property for at least 2 years