Why The Valuation Group

Bonus depreciation and accelerated depreciation analysis depends on proper identification and classification of specific property components. The issue is not merely that real estate was acquired or improved, but whether particular assets within the property require separate review for depreciation treatment.

Our work gives CPAs and tax advisors a documented record of the property components, cost records, classifications, and allocation support needed to evaluate depreciation treatment within the taxpayer's overall tax position.

Property Component Classification

We analyze building components, site improvements, specialty systems, interior improvements, fixtures, equipment connections, signage, lighting, paving, landscaping, and other assets that may require classification for depreciation purposes.

Our work focuses on the physical property, the cost records, and the documentation supporting the classification conclusions.

Bonus Depreciation Support

Cost segregation studies may assist CPAs and tax advisors in identifying property components that require evaluation for bonus depreciation or accelerated depreciation treatment.

The Valuation Group does not replace the taxpayer's CPA or tax advisor. Our role is to provide the study, schedules, and supporting analysis needed by the professional team to evaluate the applicable tax treatment.

Accelerated Depreciation Analysis

Accelerated depreciation analysis may arise in connection with acquired properties, constructed properties, renovations, improvements, tenant build-outs, leasehold improvements, and property upgrades.

We review available records and prepare schedules that classify costs among land, building, shorter-life property, and site improvements.

Support for Tax Planning and Reporting

Property owners and investors often need clear documentation before depreciation classifications can be incorporated into tax planning or reporting.

The Valuation Group prepares cost segregation reports designed to assist CPAs and tax advisors in reviewing the property components, cost allocations, classification assumptions, and supporting records.

Related Cost Segregation Issues

Cost Segregation for Acquired Properties

Purchased properties may require allocation of acquisition price among land, building, shorter-life property, and site improvements.

Cost Segregation for Renovations, Improvements & Build-Outs

Improvement projects may include costs that require detailed review and classification.

IRS-Ready Cost Segregation Documentation

Bonus depreciation and accelerated depreciation positions should be supported by clear schedules, property component analysis, and documentation.

Cost Segregation Support for CPAs & Tax Advisors

Professional tax advisors often need schedules and documentation that can be integrated into the taxpayer’s depreciation and reporting records.

Built for Depreciation Classification Review

Our studies focus on the property components, cost records, asset classifications, allocation support, and documentation needed by the taxpayer's professional team. When property costs must be analyzed for bonus depreciation, accelerated depreciation, or shorter-life asset classification, The Valuation Group provides the cost segregation analysis and supporting work product needed to support the review.

LET'S TALK

Looking for Clear, Defensible Financial Analysis?

Connect with our professionals to discuss your valuation, forensic, or advisory needs and determine the right solution for your engagement.

LET'S TALK

Looking for Clear, Defensible Financial Analysis?

Connect with our professionals to discuss your valuation, forensic, or advisory needs and determine the right solution for your engagement.