लागत पृथक्करण कैलकुलेटर
लागत पृथक्करण (कॉस्ट सेग्रीगेशन) से कर बचत निकालें।
First-Year Tax Savings
$12,058
First-Year Tax Savings vs % Reclassified to 5-Year Property
सूत्र
## Cost Segregation Studies Cost segregation accelerates depreciation by reclassifying building components from the standard 27.5 or 39-year schedule to 5, 7, or 15-year property. ### Standard vs. Accelerated Recovery - **39-year property**: Building structure (commercial) - **27.5-year property**: Residential rental structure - **15-year property**: Land improvements (parking lots, landscaping, fences) - **7-year property**: Certain fixtures and equipment - **5-year property**: Carpeting, appliances, decorative lighting ### Bonus Depreciation With bonus depreciation (phasing down from 100%), reclassified property can be fully deducted in year one, dramatically increasing first-year tax benefits. ### Typical Results A cost segregation study typically reclassifies 20-40% of building cost, generating significant upfront tax savings.
हल किया गया उदाहरण
A $1,000,000 commercial building. 15% reclassified to 5-year, 5% to 7-year, 10% to 15-year. 35% tax rate. $15,000 study cost.
- 015-year property: $1,000,000 x 15% = $150,000 (year 1: $150,000 x 20% = $30,000)
- 027-year property: $1,000,000 x 5% = $50,000 (year 1: $50,000 x 14.29% = $7,145)
- 0315-year property: $1,000,000 x 10% = $100,000 (year 1: $100,000 x 5% = $5,000)
- 04Remaining 39-year: $700,000 (year 1: $700,000 / 39 = $17,949)
- 05Accelerated year 1 total: $30,000 + $7,145 + $5,000 + $17,949 = $60,094
- 06Standard year 1: $1,000,000 / 39 = $25,641
- 07Extra first-year depreciation: $60,094 - $25,641 = $34,453
- 08Tax savings: $34,453 x 35% = $12,059
अक्सर पूछे जाने वाले प्रश्न
Who should consider a cost segregation study?
Property owners with buildings costing $750,000+ typically benefit most. The study fee ($5,000-$25,000) needs to generate enough tax savings to justify the cost. Higher tax brackets and larger buildings yield better returns.
Can cost segregation be done on existing properties?
Yes. A look-back study can be performed on properties placed in service in prior years. The catch-up depreciation is claimed in the current year as a change in accounting method, providing a large one-time deduction.
What is the risk of cost segregation?
The main risk is IRS audit. A well-documented study performed by qualified engineers withstands scrutiny. The accelerated depreciation is recaptured upon sale (at 25% for real property components), so the benefit is a deferral rather than elimination of tax.