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Cost Segregation Articles & Resources

Plain-English guidance on cost segregation, bonus depreciation, and the depreciation rules that affect commercial property owners. Written for owners, not for accountants.

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Cost Segregation and the One Big Beautiful Bill Act of 2025
June 2026  |  Bonus Depreciation

The One Big Beautiful Bill Act of 2025 made 100% bonus depreciation permanent for qualifying property placed in service after January 19, 2025. Here is what it means for commercial owners, why it makes cost segregation more valuable than ever, and how the Form 3115 look-back lets you claim missed depreciation on property you already own.

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More Articles

What Is Cost Segregation? A Commercial Owner's Guide
June 2026  |  Basics

The mechanics, in plain English: how a building is split into 5, 7, 15, and 39-year components, and what that does to your taxes.

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How Much Does a Cost Segregation Study Cost?
June 2026  |  Cost & Benefit

What drives the fee, how to judge benefit against cost, and the rule of thumb for when a study is worth it.

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The Form 3115 Look-Back: Claiming Missed Depreciation Without Amending Returns
June 2026  |  Look-Back

How owners of older property claim a catch-up deduction under Section 481(a), without amending prior returns.

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Depreciation Recapture, Explained
June 2026  |  Recapture

The honest trade-off when you sell, and why a 1031 exchange changes the math.

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Cost Segregation for Pennsylvania Commercial Owners
June 2026  |  Pennsylvania

A local guide for commercial owners across Montgomery, Chester, Bucks, and Lehigh counties.

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Cost Segregation by Property Type: Multifamily, Hotels, Restaurants, Medical, RetailSOONWhich building types yield the largest reclassifications, and why.
IRS ATG Aligned  ·  Methodology per IRS Pub 946 & Treas. Reg. §1.168  ·  Engineering-based component studies  ·  Form 3115 / 481(a) look-back  ·  Works directly with your CPA
Basis works with commercial and short-term rental owners in all 50 states, with guides covering 44 vacation rental markets. Estimates run off the county's own assessment records, including a proprietary data engine covering more than 14,000 Pennsylvania commercial and industrial parcels.
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Content reviewed against IRS Publication 946, Treasury Regulation §1.168, and the IRS Cost Segregation Audit Techniques Guide. For educational purposes only; this site does not constitute tax advice. Consult your CPA before filing. Not affiliated with the IRS.