Estimated First-Year Tax Savings
Low
${{tax_savings_low}}
–
High
${{tax_savings_high}}
Based on accelerated depreciation at {{tax_rate}}% tax rate
Catch-Up §481(a) ({{tax_year}}, via Form 3115):
${{catch_up_low}} – ${{catch_up_high}}
in one-time prior-year depreciation.
At exit — CSAP 1245 Exchange™:
converts ordinary recapture into capital gains ({{recapture_rate}}%) for an estimated
${{recapture_low}} – ${{recapture_high}}
in additional permanent tax savings (3–7 yr hold).
Bonus
Depreciation
{{bonus_pct}}%
{{bonus_label}}
Estimated Cost Segregation Benefit
A cost segregation study reclassifies building components from the standard 39-year
schedule to 5, 7, and 15-year recovery periods under IRC §168 —
accelerating depreciation and reducing taxable income in the early years of ownership.
Classification
% of Basis
Allocated Basis
{{depr_col_header}}
Totals
100%
${{total_basis}}
${{total_depr}}
CSA Partners Audit Defense Guarantee — we stand behind this study for the full IRS statute of limitations.
Full terms in your engagement letter.
Land-to-Building Ratio
Under IRC §1.167(a)-5, the purchase price of real property must be
allocated between land and improvements. Land is not depreciable (IRC §167(a)) — only
the building and its components qualify for depreciation deductions under
IRC §168.
Total Purchase Price
${{purchase_amount}}
Land Value
(per Assessment)
${{land_amount}}
Depreciable Basis
${{depreciable_basis}}
LBR
{{land_pct}}%
Based on county assessment records, {{land_pct}}% of market value is attributed to
land. This means {{building_pct}}% of your purchase price — ${{depreciable_basis}}
— is eligible for depreciation, including accelerated schedules via cost
segregation.
Property Image