Owner
As the owner of a commercial building, your interest in cost segregation probably boils down to three questions:- How can I benefit?
- What is the cost?
- What are my risks or downsides?
Benefits
If you are paying income tax and have a commercial building that you bought, built or renovated after 1986, a cost segregation study can put you in a position to get what amounts to an interest-free loan from the federal and state governments. The typical owner of a million-dollar commercial building will realize an extra $100,000 in cash flow by doing a cost segregation study. In most cases, between 25% and 50% of the value of a qualified building can be accelerated from a 27.5 or 39-year straight line depreciation schedule to a 5-year depreciation schedule.….more. What it looks like.Cost
Fees for cost segregation studies can vary considerably, as can the quality. Ultimately four factors determine a study’s value:- The total fee.
- The total value, percentage and distribution of accelerated components.
- Whether the study will withstand IRS scrutiny.
- Whether the study provider will defend any potential IRS challenge.
Risks/Downsides
There is no legal or increased audit risk to doing a cost segregation study. Cost segregation is an established, recognized, and proper procedure according to the IRS.The question therefore is actually one of value. Does engaging a study make financial sense? As we said earlier, applying a cost segregation study is like getting an interest-free loan from the state and federal governments, and like any ‘loan’ it will eventually have to be paid back. “Interest-free” does not mean there are no associated costs. If the money you save in taxes will only be used for a short period of time, then a study may be of limited benefit. But if you can use the funds and your effective cost over time is only 1% or 2%, it can make a lot of sense.
Bottom Line
The studies conducted by Cost Segregation Services save clients literally hundreds of millions of dollars each year.Cost Segregation Services has completed thousands of engineered cost segregation studies since the landmark 1997 case HCA vs. Commission and has never been successfully challenged by the IRS. In the unlikely event of an audit, we will present one of our engineers, at our expense, at the audit to defend any challenged point.


