COST SEGREGATION ESTIMATOR
Estimate Accelerated & Bonus Depreciation and Potential Tax Savings From a Cost Segregation Study
Heads up: Properties placed in service before 2010 generally have little or no §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 |
Current Depreciation vs. Cost Segregation Study
Current Depreciation (Without Cost Segregation)
| Depreciable Basis | Standard Depreciation Deduction | |
|---|---|---|
| Building: | $0.00 | $0.00 |
| Land (Non-Depreciable): | $0.00 | — |
| Total Property Value | $0.00 | — |
Cost Segregation Study (Reclassified Assets)
| Assets Class Life | Allocated Basis | First-Year Depreciation | % Reclassified |
|---|---|---|---|
| 5-Year Property | $0.00 | $0.00 | 0.00% |
| 7-Year Property | $0.00 | $0.00 | 0.00% |
| 15-Year Property | $0.00 | $0.00 | 0.00% |
| 39-Year Property | $0.00 | $0.00 | 0.00% |
| Total Basis: | $0.00 | $0.00 | 100.00% |
| Land (Non-Depreciable): | $0.00 | — | — |
| Total Property Value: | $0.00 | — | — |
Total Potential Depreciation Deductions — 2025:
| Bonus-Eligible Assets | $0.00 |
| Bonus Depreciation Rate | 0% |
| Immediate Bonus Depreciation Deduction | $0.00 |
| Standard Depreciation Deduction: | $0.00 |
| Section 481(a) Catch-Up Adjustment: | $0.00 |
| Total Current Year Benefit: | $0.00 |
Without Cost Segregation Study:
| Standard Depreciation: | $0.00 |
| Bonus Depreciation: | — |
| Section 481(a) Catch-Up Adjustment | — |
| Total Current-Year Deduction: | $0.00 |
With Cost Segregation Study:
| Reclassified Asset Depreciation: | $0.00 |
| Immediate Bonus Depreciation Deduction: | $0.00 |
| Section 481(a) Catch-Up Adjustment: | $0.00 |
| Total Current-Year Deduction: | $0.00 |
Year-by-Year Depreciation Schedule:
| YEAR: | BEFORE CSS: | 27.5 / 39 | 15-YEAR | 7-YEAR | 5-YEAR | AFTER CSS: | CHANGE: | TAX SAVINGS (AT 40% RATE): |
|---|---|---|---|---|---|---|---|---|
| Total | — | — | — | — | — | — | — | — |
Depreciation by Asset Class Life
| YEAR: | 5-YEAR | 7-YEAR | 15-YEAR | STRUCTURE | BONUS |
|---|
Total Potential Depreciation Deductions Following Cost Segregation Study:
$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.