THE BENEFIT OF
COST SEGREGATION

"Each $100,000 in assets reclassified from a 39-year recovery period to a five-year recovery period results in approximately $22,000 in net-present-value savings, assuming an 8% discount rate and a 40% marginal tax rate."
- Journal of Accountancy, Copyright 2005 by the AICPA

TYPICAL Cost Segregation REALLOCATION

Property Types	Typical % Eligible
Heavy Manufacturing/Processing	30-60%
Research & Development	30-60%
Car Dealerships	25-50%
Light Manufacturing	20-40%
MOB’S / MAB’S	20-40%
Golf Courses	20-40%
Offices	20-40%
Restaurants (Single or Multiple)	20-40%
Apartments	20-35%
Retail (Dept/Specialty Stores)	20-30%
Theaters	20-30%
Grocery Stores	20-30%
Hotels/Motels	20-30%
Senior Living/Assisted Living	15-25%
Strip or Regional Malls	5-30%
Tenant Improvements	5-50%
Warehouses	5-10%

THE BENEFIT OF COST SEGREGATION

TYPICAL Cost Segregation REALLOCATION

THE BENEFIT OF
COST SEGREGATION