Cost Segregation Studies (CSS)


Standard Cost Segregation Study (SCSS)

The Capstan Standard Cost Segregation Study (SCSS) is designed to aid commercial real estate owners in the United States. By leveraging the IRS-accepted practice of cost segregation, the SCSS can generate significant tax savings.

The SCSS adheres to the IRS Audit Technique Guidelines, documenting the data required to support accelerated depreciation. It can be used in most ownership scenarios and is applicable to everything from new acquisitions to look-back studies of assets placed into service as far back as 1987.

Advanced Cost Segregation Study (ACSS)

The Capstan Advanced Cost Segregation Study (ACSS) enhances the level of asset pricing detail found in SCSS, particularly regarding base-building assets (Section 1250 assets). The purpose of this additional detail is to enable a property to undergo future asset dispositions in accordance with the IRS-issued Tangible Property Regulations.

Cost Segregation Desk Review (CSDR)

The Capstan Cost Segregation Desk Review (CSDR) is a streamlined form of the Standard Cost Segregation Study that is appropriate for simple, new construction projects only, as there is no associated on-site visit. The study synthesizes the existing detail found in invoices, contractors’ ledgers, and a full set of construction drawings to accelerate depreciation and ensure that all assets are placed in the proper Modified Accelerated Cost Recovery System (MACRS) asset class life.

 3115 Documentation

The Capstan Tax Director will prepare any required 3115 tax documentation in order to change the accounting method of an entity, which often occurs at the conclusion of look-back cost segregation studies. This service is typically performed at the request of the client’s CPA.

Services for CPAs

In the face of growing tax code complexity, it’s almost impossible to cover every area with in-house resources. For expertise in understanding and applying the myriad of complexities with the Tangible Property regulations and other IRS Code impacting commercial real estate, turn to Capstan Tax Strategies.

Services for Business Owners

Accelerating depreciation has long been a strategy employed by real estate owners to take advantage of immediate tax savings. The Tangible Property Regulations and the recent Tax Cuts and Jobs Act has created significant opportunities that elevate the many uses of Cost Segregation Studies. Learn how Capstan can help.

Stay Focused

You don’t have to be overwhelmed by Tangible Property and other Fixed Asset Regulations. We help you maximize your tax savings so you can focus on the core of your business.