COST SEGREGATION ESTIMATOR
Quick, Client-Friendly Snapshot Of Potential Savings
Heads up: Properties placed in service before 2010 generally have little or no ethical §481(a) catch-up benefit. Calculations are shown for transparency, but expect minimal impact.
Is your Property Upgraded?
Property Type
Purchase Price
Land Allocation %: (If unknown, use 10%)
Combined Federal & State tax bracket %
(Enter your estimated overall tax rate, combining both federal and state taxes. If you're unsure, many property owners fall between 25% and 35%.)
%
Land Value: (computed)
$0.00
Date Placed in Service:
Acquisition Date: Optional, if different
Year of Change for §481(a) Adjustment (Usually your current tax year, e.g., 2025)
Short-Year Months (Months in your current tax year — usually 12)
Exclude Bonus in §481(a)
§481(a) represents the cumulative change in depreciation for all prior years under the new method.
The current-year deduction equals the new-method straight-line depreciation plus the §481(a) adjustment.
Property Overview — Depreciation Breakdown
| PROPERTY TYPE — DATASET: | BUILDING BASIS: | LAND BASIS: | TOTAL PROPERTY VALUE: |
|---|---|---|---|
| [Selected Property Type] — [Dataset] | $0.00 | $0.00 | $0.00 |
Depreciation Layout — Current SL vs. CSS
Current SL Method — Current-Year Depreciation
| Basis | SL Deduction | |
|---|---|---|
| Building: | $0.00 | $0.00 |
| Land (Non-Depreciable): | $0.00 | — |
| Total Asset: | $0.00 | — |
CSS Reclassified Assets
| Asset Category | Basis | CSS Deduction (Year 1) | % Reclassified |
|---|---|---|---|
| 5 yr. 200% db | $0.00 | $0.00 | 0.00% |
| 7 yr. 200% db | $0.00 | $0.00 | 0.00% |
| 15 yr. 150% db | $0.00 | $0.00 | 0.00% |
| 39 | $0.00 | $0.00 | 0.00% |
| Total Basis: | $0.00 | $0.00 | 100.00% |
| Land: | $0.00 | — | — |
| Total Asset: | $0.00 | — | — |
Total Potential Depreciation Deductions — 2025:
| Bonus-eligible assets | $0.00 |
| Bonus rate | 0% |
| Immediate Bonus deduction | $0.00 |
| Straight-Line Depreciation Deduction: | $0.00 |
| Catch-Up Depreciation Adjustment — Section 481(a) Adjustment: | $0.00 |
| Total Current Year Benefit: | $0.00 |
Before Cost Segregation Study:
| Standard Depreciation: | $0.00 |
| Bonus Depreciation: | — |
| Catch-Up Adjustment: | — |
| Total Deduction: | $0.00 |
Following Cost Segregation Study:
| Reclassified Depreciation: | $0.00 |
| Bonus Depreciation: | $0.00 |
| Catch-Up Adjustment: | $0.00 |
| Total Deduction: | $0.00 |
Year-by-Year Depreciation Summary (Totals):
| YEAR: | BEFORE CSS: | 27.5 / 39 | 15-YEAR | 7-YEAR | 5-YEAR | AFTER CSS: | CHANGE: | TAX SAVINGS (AT 40% RATE): |
|---|---|---|---|---|---|---|---|---|
| Total | — | — | — | — | — | — | — | — |
Per-Class CSS Deduction by Year (5, 7, 15, Structure, Bonus):
| YEAR: | 5-YEAR | 7-YEAR | 15-YEAR | STRUCTURE | BONUS |
|---|
Total Potential Depreciation Deductions Following Cost Segregation Study in 2025:
$0.00
Includes first-year straight-line depreciation (prorated for 0 months)
Effective in 2025, the bonus depreciation percentage is 100% for assets acquired and placed in service after January 19, 2025.
Otherwise 40% in 2025; 60% in 2024; 80% in 2023; 100% in 2022; and 100% again starting 2026.