Resources
Primary sources, our guides, and things to print
We would rather you read the authority than take our word for it.
IRS primary sources
- IRSCost Segregation Audit Techniques Guide
The IRS's own manual for examining cost segregation studies. It describes the 13 principal elements of a quality study — the standard we build to.
- IRSPublication 946, How To Depreciate Property
The master reference on MACRS, recovery periods, conventions, bonus depreciation and Section 179.
- IRSForm 3115, Application for Change in Accounting Method
The form that carries a look-back catch-up adjustment onto a current return.
- IRSForm 4562, Depreciation and Amortization
Where the reclassified assets and first-year bonus deduction are reported.
- IRSPublication 527, Residential Rental Property
Depreciation rules specific to residential rental owners, including 27.5-year property.
- IRSPublication 925, Passive Activity and At-Risk Rules
Determines whether an accelerated loss is usable this year or suspended.
- IRSTangible Property Regulations landing page
Repair vs. capitalization, partial asset dispositions and the de minimis safe harbor.
- IRSLike-Kind Exchanges (Section 1031)
Relevant when a study is layered onto an exchange with carryover basis.
- IRSNotice 2026-11 — interim bonus depreciation guidance
Interim guidance implementing the permanent 100% bonus depreciation rules.
- IRSRevenue Procedure 2025-32 — 2026 inflation adjustments
Sets the 2026 Section 179 dollar limit and phase-out threshold.
Our reference guides
- 01How a cost segregation study worksMethod
- 02Bonus depreciation under section 168(k)Guide
- 03MACRS asset classes and recovery periodsTable
- 04Qualified improvement propertyGuide
- 05Land improvementsGuide
- 06Section 179 versus bonus depreciationCompare
- 07Depreciation recapture on exitGuide
- 08Form 3115 and the section 481(a) adjustmentMethod
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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.