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Cost Segregation Studies
Accelerate depreciation. Defer taxes. Keep more cash working for you.
Typical first-year tax deferral
Accelerated depreciation schedules
IRS-compliant, audit-ready documentation
What We Do
One of the most powerful tax strategies available to real estate owners
A cost segregation study reclassifies building components into shorter depreciation schedules — generating substantial tax deferrals, often in the six figures, in the first year alone. Instead of depreciating your entire property over 27.5 or 39 years, we identify components that qualify for 5, 7, or 15-year schedules.
Combined with bonus depreciation, the result is immediate, significant cash flow improvement — with no out-of-pocket cost beyond the study itself.
- Commercial and residential rental properties
- IRS-compliant engineering-based analysis
- Accelerated depreciation schedules (5, 7, and 15-year)
- Bonus depreciation maximization
- Catch-up studies for properties placed in service in prior years
- Audit-ready documentation
- Coordination with your existing CPA or tax team
- ROI analysis before you commit to the study
Property Types We Study
Commercial Real Estate
Office, retail, industrial, and mixed-use properties
Residential Rentals
Apartment complexes and multi-family properties
Hotels & Hospitality
High component count — significant acceleration potential
Prior-Year Properties
Catch-up studies with no amended returns required
Already Own the Property?
Catch-Up Studies Available
You can perform a cost segregation study on a property you've owned for years — and claim the missed depreciation in a single year without filing amended returns.
Free Resource
ATG Cost Segregation Guide
Download our comprehensive overview of how cost segregation works, what qualifies, and what to expect from the study process.
For Reference
Official Government Resources
- IRS
IRS Publication 946: How to Depreciate Property
The primary IRS guide to depreciation — covers MACRS, bonus depreciation, Section 179, and recovery periods.
- IRS
IRS: Tangible Property Regulations
IRS regulations governing capitalization vs. expensing of tangible property costs — directly relevant to cost segregation.
- IRS
Form 3115: Application for Change in Accounting Method
Used to claim catch-up depreciation from a cost segregation study in a single tax year without amending prior returns.
- IRS
IRS: Bonus Depreciation (Section 168(k))
IRS guidance on bonus depreciation — allows immediate expensing of qualifying property placed in service.
These links go directly to official government websites. Autarky Tax and Accounting is not affiliated with the IRS, FinCEN, or the US Treasury Department.
From the Tax Cafe
Further Reading
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Find out how much you could defer.
We'll run a free preliminary analysis to estimate your potential tax deferral before you commit to anything.
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