August 20, 2024

What real estate components can typically be accelerated through a cost segregation study?

A cost segregation study can typically accelerate depreciation on many building components, including:

• Electrical installations (e.g., dedicated computer power, special lighting) 
• Plumbing systems (e.g., kitchen plumbing, bathroom fixtures) 
• HVAC components 
• Flooring (e.g., carpet, vinyl, tile) 
• Window treatments 
• Cabinetry and countertops 
• Decorative finishes and millwork 
• Security systems 
• Fire protection systems 
• Parking lot paving and lighting 
• Landscaping and site improvements 
• Certain building exterior components