Cost Segregation Support for Accelerated Depreciation
The Valuation Group provides cost segregation analysis and supporting schedules for matters involving bonus depreciation, accelerated depreciation, shorter-life property classification, site improvements, personal property, and real estate cost allocations.
Our work supports property owners, real estate investors, businesses, CPAs, tax advisors, attorneys, and advisory teams that need documented analysis of property components and depreciation classifications.

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.
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.
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 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.
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.


