Category · 10 articles
Depreciation & Bonus Depreciation
MACRS lives, conventions, the permanent 100% bonus rules, Section 179, QIP and land improvements.
Bonus depreciation in 2026: what permanent actually means
The phase-down was repealed. Here is the current state and the transition rules that still bite.
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MACRS recovery periods, methods and conventions in one place
Three inputs decide every depreciation figure. Here they are without the fog.
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Land improvements: what counts, what does not, and why it is missed
The largest reclassified category on most commercial property, and the one most schedules never show.
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Qualified improvement property: the fix a lot of schedules never received
A drafting error left QIP at 39 years for two years. The retroactive correction is still available.
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The Section 179 election most real estate owners never use
Roofs, HVAC, fire protection and security systems on nonresidential buildings are eligible. Bonus cannot touch them.
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Depreciation recapture: the part of the pitch that usually gets skipped
Cost segregation is a timing strategy. Here is what it costs on the way out.
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The partial asset disposition election, and why you need a study to make it
Your old roof is in a landfill and still on your depreciation schedule. That is fixable.
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Your state probably does not follow federal bonus depreciation
The federal benefit and the state benefit are different numbers. Plan for both.
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Section 1245 versus 1250: the distinction that drives every classification
Almost every question in a cost segregation study reduces to this one.
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The land allocation is the highest-leverage number on your schedule
Every dollar assigned to land is a dollar you will never depreciate. Most allocations are set by copying a ratio.
Read →No-cost feasibility review
Find out what your building is hiding.
A feasibility review is free and takes about twenty minutes. Bring the closing statement and the depreciation schedule; we will tell you plainly whether a study pays for itself.