Case Studies

Real Estate Case Study: Cost Segregation

Background

Client purchased an existing commercial building and did a complete asbestos removal project along with other significant tenant and building improvement projects.

Challenge

The investment in the capital improvements described above was deducted over a fairly long period for tax purposes. Our goal was to maximize the depreciation expense allowed as much as possible.

Solution

Our real estate group worked with our affiliate, BDO Seidman, on a cost segregation study. The study analyzes the building, its structural components and other components and allocates the costs to the shortest-lived property allowed by the IRS. The cost segregation study allowed the client to take an additional $4.8 million in depreciation deductions in the year the study was done.