IRC §168 · MACRS + Bonus

Cost Segregation Tracker

Reclassify a building into faster-depreciating buckets. See bonus depreciation, year-1 savings, accelerated vs straight-line.

Total purchase price

Land value (not depreciable)

Year placed in service

Property type

Cost segregation allocation (% of depreciable basis)

5-yr personal prop

15-yr land imp

Building (27.5/39-yr)

Marginal tax rate %

Year-1 Depreciation Comparison

Depreciable basis

Bonus % this year (§168(k))

Year-1 depreciation · WITHOUT cost seg

Year-1 depreciation · WITH cost seg

Additional year-1 deduction

Estimated cash tax saved (year 1)

Bonus depreciation phase-down per §168(k)(6): 80% (2023), 60% (2024), 40% (2025), 20% (2026), 0% (2027+). 5-yr and 15-yr property qualify; 27.5/39-yr does not (unless QIP).

Schedule a cost seg consult

Year-1 figures use half-year convention for 5-yr (20%) and 15-yr (5%) MACRS, plus mid-month for real property. Engineering cost seg study recommended. Call 689-331-5723.