100% bonus depreciation is back — permanently. The One Big Beautiful Bill Act restored full first-year expensing for qualifying property acquired after Jan. 19, 2025. Find out what you can capture right now.
COSTS
Capital Optimization & Segregation Tax Services
Engineering-based cost segregation studies
IRS §168(k) Compliant
Free Tax Savings Estimator
How much could you recover from your existing property?
Enter your property details below and see a personalized estimate of your year-1 tax savings, retroactive catch-up potential, and study ROI — in under 60 seconds.
IRS Pub. 5653§168(k) Bonus DepreciationForm 3115 / Rev. Proc. 2015-13CARES Act QIPMACRS Rev. Proc. 87-56One Big Beautiful Bill Act (OBBBA)
Step 1Property information
Purchase price + all capitalized costs
Non-depreciable — excluded from all schedules
Step 2Acquisition & improvement pools
Cost at original in-service date
Yes — separate improvement pool
No — single cost pool
Interior nonresidential (QIP eligible)
Exterior / structural
Mixed
Qualified Improvement Property (QIP) — interior improvements to nonresidential buildings placed in service after 2017 qualify for 15-year MACRS and bonus depreciation under the CARES Act correction. This is frequently overlooked by generalist CPAs.
Step 3Property characteristics
Low — basic warehouse / shell
Medium — standard office / retail
High — hotel / restaurant / medical
Refers to fixtures, specialty systems, and built-in equipment density
Yes — parking, lighting, landscaping
No / minimal
Restaurant / commercial kitchen
Medical casework / equipment
Server rooms / data centers
Process piping
Manufacturing / production
None
Step 4Taxpayer profile
32%
37% individual · 21% C-Corp
5%
Real estate professional — active losses (IRC §469(c)(7))
Passive investor — PAL rules apply
Step 5Retroactive catch-up (Form 3115)
No — never studied
Yes — prior study exists
No amended returns required. All accumulated missed depreciation since the property's in-service year can be claimed as a single §481(a) adjustment on the current-year return via Form 3115. This is one of the most powerful — and most underutilized — provisions in the tax code.
Your estimated results
Year-1 tax savings
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Study ROI
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return on study fee
Reclassified basis
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Standard straight-line — year 1██████
Cost segregation — year 1██████
5-yr PP
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7-yr PP
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15-yr SI
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Net benefit
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Estimated year-1 tax savings
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Return on study cost
Side-by-side: standard depreciation vs. cost segregation
Reclassification by asset pool
Annual depreciation — first 12 years
Cost segregationStandard straight-line
Year-by-year schedule (first 15 years)
Important disclaimer: All estimates are derived from IRS Publication 5653 (Cost Segregation Audit Technique Guide, Feb. 2025), MACRS asset class tables (Rev. Proc. 87-56), §168(k) bonus depreciation — permanently restored at 100% under the One Big Beautiful Bill Act (July 4, 2025) for qualifying property acquired after Jan. 19, 2025, the CARES Act QIP correction, Rev. Proc. 2015-13 (automatic accounting method changes), and landmark guidance from Hospital Corp. of America v. Commissioner. Reclassification percentages represent typical engineering study outcomes for each property type and intensity level; actual results vary based on a site-specific qualified engineering analysis. This calculator does not constitute tax advice. Consult a licensed CPA or tax attorney before making any filing decisions. Passive investors should specifically confirm loss utilization under IRC §469 with qualified counsel. State tax conformity to federal bonus depreciation varies significantly — California and several other states do not conform. Consult a qualified CPA before relying on state tax rate estimates shown above.