Cost Segregation Analyzer

Estimate your potential bonus depreciation savings

Accelerate Your Tax Savings

Cost segregation can accelerate depreciation deductions, providing significant tax savings in the early years of property ownership.

                            100%
                            Bonus Depreciation (OBBBA 2025+)
                        

5-15 yr Accelerated Assets

$50K+ Avg. First Year Savings

Find Your Property

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Property Details

Complete the information below to estimate your bonus depreciation

Property Address *

Did you build or acquire this property? *

Date Acquired or Placed in Service *

Current Tax Year * 2025+: 100% bonus if acquired after 1/19/2025 (OBBBA)

Property Type *

Purchase Price of Property *

Estimated Land Value *

Typically 15-25% of purchase price

Building Value (Calculated)

Estimated Bonus Depreciation

Preliminary Estimate

Total Estimated First-Year Deduction $0

Based on 60% bonus depreciation for tax year 2024

Depreciation Breakdown

5-Year Property 8%

$0 $0 deduction

7-Year Property 5%

$0 $0 deduction

15-Year Property 12%

$0 $0 deduction

Remaining (27.5/39 yr) 75%

$0 Standard depreciation

Potential Tax Savings

22% Bracket $0

32% Bracket $0

                            37% Bracket
                            $0
                        

This estimate provides a strong potential deduction range. To maximize your savings, ensure IRS compliance, and guarantee these deductions on your tax return, you will need a full, engineering-based Cost Segregation Study.

My Reports

View your saved cost segregation estimates and studies

Cost Segregation Study Reports

Official Engineering Reports

Complete engineering-based studies with detailed asset classifications. These are IRS-compliant reports suitable for tax filing.

No Completed Studies

Your completed Cost Segregation Study reports will appear here.

Property Analyzer Estimates

Quick Estimates

Preliminary estimates from the Property Analyzer. These are for planning purposes only and should be verified with a full study.

No Saved Estimates

Use the Property Analyzer to create quick estimates and save them here.

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Cost Segregation Study

Complete property details for accurate depreciation analysis

1 General Info

2 Property Profile

3 Interior Features

4 Flooring

5 Site Improvements

6 Appliances

General Information

Property Address *

Property Type *

Purchase Price *

Purchase Date *

Building Square Footage *

Lot Square Footage

Property Profile

Construction Quality

Physical Condition

Number of Stories

Exterior Wall Type

Garage Type

# of Garage Parking Spaces

Roof Type

Basement

Solar Panel System

Interior Features

Total Bedrooms

Total Bathrooms

HVAC (Heating/Cooling)

HVAC Type

Gas Service

Fire Sprinklers

Laundry Hook Ups

Flooring by Room

Flooring types are important for 5-year property classification

Master Bedroom

Other Bedrooms

Kitchen

Living Room

Laundry Room

Master Bathroom

Other Bathrooms

Dining Room

Family Room

Hallways

Garage

Other Rooms

Site Improvements (15-Year Property)

Outdoor improvements qualify for 15-year depreciation + bonus depreciation

Exterior Parking Spaces

Deck

Patio

Landscaping

Swimming Pool

Boat Dock

Fencing (enter linear feet)

Concrete/Masonry Wall (ft)

Wood Fence (ft)

Vinyl Fence (ft)

Chainlink Fence (ft)

Wrought Iron Fence (ft)

Appliances & Furniture (5-Year Property)

Personal property items are fully eligible for bonus depreciation

Appliances (Check all that apply)

Refrigerator Microwave Dishwasher Washer/Dryer Oven/Range Exhaust Hood Garbage Disposal Furniture (Furnished Rental) Hot Tub

Window Treatments

Total # of Ceiling Fans

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info@trustber.com (504) 435-9115

COST SEGREGATION REPORT

Engineering-Based Modeling Study

EXECUTIVE SUMMARY

Property Address: -

Property Type: -

Purchase Price: -

Building Square Footage: -

Acquisition Date: -

Total First-Year Tax Benefit

Based on 100% Bonus Depreciation under the OBBBA (One Big Beautiful Bill Act)

1. PURPOSE AND SCOPE

This Cost Segregation Study was prepared in accordance with IRS guidelines, including Revenue Procedure 87-56 (Asset Classifications), Treasury Regulations Section 1.167(a)-11 (CLADR), and the American Jobs Creation Act of 2004. The purpose of this study is to identify and reclassify building components from real property (27.5 or 39-year recovery) to personal property (5, 7, or 15-year recovery), thereby accelerating depreciation deductions and providing significant tax benefits to the property owner.

Methodology

This analysis employs the Detailed Engineering Approach as recommended by the IRS Cost Segregation Audit Techniques Guide (April 2022 revision). This approach includes:

Detailed analysis of construction documentation and property specifications
Component-by-component cost allocation based on actual costs or engineering estimates
Application of IRS-approved asset classification guidelines
Consideration of industry-specific rules and court precedents

2. LEGAL FRAMEWORK

IRC Section 168

Accelerated Cost Recovery System (ACRS) provides the basis for depreciation deductions, including bonus depreciation provisions.

Treasury Regulation 1.48-1(e)

Defines inherently permanent structures and their components, establishing the framework for asset classification.

Hospital Corporation of America v. Commissioner

Established the six-factor test for determining whether assets are §1245 property eligible for shorter recovery periods.

Whiteco Industries v. Commissioner

Affirmed that certain building components may be treated as personal property for depreciation purposes.

One Big Beautiful Bill Act (OBBBA) - July 4, 2025

Permanently reinstates 100% bonus depreciation for qualified property acquired and placed in service after January 19, 2025.

3. PROPERTY DESCRIPTION

4. ASSET CLASSIFICATION & COST ALLOCATION

The following tables detail the reclassification of building components per IRS guidelines:

4.1 Five-Year Property (§1245 Personal Property)

Assets with a 5-year recovery period under MACRS, eligible for 100% bonus depreciation.

Asset Description	Basis	Recovery Period	Method
Total 5-Year Property	$0

4.2 Seven-Year Property (§1245 Personal Property)

Assets with a 7-year recovery period under MACRS, eligible for 100% bonus depreciation.

Asset Description	Basis	Recovery Period	Method
Total 7-Year Property	$0

4.3 Fifteen-Year Property (Land Improvements)

Qualified improvement property and land improvements eligible for 100% bonus depreciation.

Asset Description	Basis	Recovery Period	Method
Total 15-Year Property	$0

4.4 Real Property (Building Structure)

Structural components remaining on 27.5-year (residential) or 39-year (commercial) straight-line depreciation.

Asset Description	Basis	Recovery Period	Method
Building Structure & Structural Components	$0	27.5 years	S/L

5. DEPRECIATION SCHEDULE SUMMARY

Asset Class	Cost Basis	Bonus (100%)	Year 1 Deduction
5-Year Property	$0	$0	$0
7-Year Property	$0	$0	$0
15-Year Property	$0	$0	$0
27.5/39-Year Property	$0	N/A	$0
TOTAL	$0	$0	$0

6. TAX IMPACT ANALYSIS

At 22% Tax Rate

At 32% Tax Rate

                            At 37% Tax Rate
                            $0
                        

Note: Actual tax savings depend on individual circumstances, including state taxes, AMT considerations, and other factors. Consult with your tax advisor for specific guidance.

7. CERTIFICATION

This Cost Segregation Study has been prepared in accordance with:

IRS Cost Segregation Audit Techniques Guide (April 2022)
Revenue Procedure 87-56 (Asset Class Life System)
Treasury Regulations under IRC Section 168
Applicable court cases including HCA, Whiteco, and Morrison

The methodology employed in this study meets the quality standards established by the IRS for cost segregation studies, including the use of the detailed engineering approach for asset identification and classification.

Trustber Cost Segregation Analysis System

Date:

Learn About Cost Segregation

Understanding how cost segregation accelerates depreciation

Before a Cost Segregation Study

SOLD

PURCHASE
PRICE $1,250,000

BUILDING $950,000 Depreciated over
27.5 years

LAND $300,000 Cannot be
Depreciated

After a Cost Segregation Study

SOLD

PURCHASE
PRICE $1,250,000

BUILDING
STRUCTURE $712,500 Depreciated over
27.5 years

5-YEAR
PROPERTY $100,000 Appliances, Flooring
100% Bonus

7-YEAR
PROPERTY $50,000 Furniture, Fixtures
100% Bonus

15-YEAR
PROPERTY $87,500 Land Improvements
100% Bonus

LAND $300,000 Cannot be
Depreciated

Total Accelerated Depreciation $237,500 Deducted in Year 1 with 100% Bonus Depreciation

Potential Tax Savings (37% Bracket) $87,875 First-year tax reduction

5 & 15-Year Property (100% Bonus)

7-Year Property (100% Bonus)

Building Structure (27.5/39 years)

Land (Non-Depreciable)

What is Cost Segregation?

Cost segregation is a strategic tax planning tool that allows real estate owners to accelerate depreciation deductions by identifying building components that can be depreciated over 5, 7, or 15 years instead of 27.5 or 39 years.

Bonus Depreciation Rates

🎉 OBBBA Update (July 4, 2025)

100% bonus depreciation permanently reinstated for property acquired after January 19, 2025!

2025+: 100% (OBBBA - acquired after 1/19/25)
2024: 60% bonus depreciation
2023: 80% bonus depreciation
2022: 100% bonus depreciation

Pre-OBBBA rates (acquired before 1/19/25): 2025: 40%, 2026: 20%

Typical Asset Allocation

A professional cost segregation study typically reclassifies 20-40% of a building's cost to shorter recovery periods:

5-Year: Carpeting, appliances, signage
7-Year: Furniture, fixtures, equipment
15-Year: Land improvements, parking lots

Who Benefits?

Cost segregation is ideal for property owners who:

Recently purchased or constructed property
Have significant taxable income
Plan to hold the property for several years
Own properties valued over $500K

Accelerate Your Tax Savings

Find Your Property

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Property Details

Estimated Bonus Depreciation

Depreciation Breakdown

Potential Tax Savings

Cost Segregation Study Reports

No Completed Studies

Property Analyzer Estimates

No Saved Estimates

General Information

Property Profile

Interior Features

Flooring by Room

Site Improvements (15-Year Property)

Fencing (enter linear feet)

Appliances & Furniture (5-Year Property)

Appliances (Check all that apply)

Cost Segregation Study Summary

COST SEGREGATION REPORT

EXECUTIVE SUMMARY

Total First-Year Tax Benefit

1. PURPOSE AND SCOPE

Methodology

2. LEGAL FRAMEWORK

IRC Section 168

Treasury Regulation 1.48-1(e)

Hospital Corporation of America v. Commissioner

Whiteco Industries v. Commissioner

One Big Beautiful Bill Act (OBBBA) - July 4, 2025

3. PROPERTY DESCRIPTION

4. ASSET CLASSIFICATION & COST ALLOCATION

4.1 Five-Year Property (§1245 Personal Property)

4.2 Seven-Year Property (§1245 Personal Property)

4.3 Fifteen-Year Property (Land Improvements)

4.4 Real Property (Building Structure)

5. DEPRECIATION SCHEDULE SUMMARY

6. TAX IMPACT ANALYSIS

At 22% Tax Rate

At 32% Tax Rate

At 37% Tax Rate

7. CERTIFICATION

Before a Cost Segregation Study

After a Cost Segregation Study

What is Cost Segregation?

Bonus Depreciation Rates

Typical Asset Allocation

Who Benefits?