Commercial examples
Commercial cost segregation, by example.
Office, retail, restaurant, industrial, and mixed-use examples. Each property type has its own reclassification profile — restaurants top out near 40%, industrial settles around 16-24% with site work driving the bucket.
Office
$1.4M Atlanta office
Suburban medical-adjacent
Year-1 federal benefit
$98,400
on $1.4M
at 37% bracket
at 37% bracket
Office
$2.1M Phoenix office
Class B, recent tenant build-out
Year-1 federal benefit
$142,000
on $2.1M
at 37% bracket
at 37% bracket
Medical
$2.4M Charlotte medical office
Multi-physician primary care
Year-1 federal benefit
$208,800
on $2.4M
at 37% bracket
at 37% bracket
Retail
$1.6M Tampa strip center
6 tenants, large parking
Year-1 federal benefit
$118,500
on $1.6M
at 37% bracket
at 37% bracket
Retail
$2.4M Dallas standalone
Stand-alone retail
Year-1 federal benefit
$162,000
on $2.4M
at 37% bracket
at 37% bracket
Restaurant
$1.6M Las Vegas restaurant
Full-service kitchen rebuild
Year-1 federal benefit
$185,000
on $1.6M
at 37% bracket
at 37% bracket
Industrial
$1.8M Phoenix warehouse
Distribution with yard improvements
Year-1 federal benefit
$96,400
on $1.8M
at 37% bracket
at 37% bracket
Industrial
$3.2M Atlanta industrial
Manufacturing with specialty MEP
Year-1 federal benefit
$148,000
on $3.2M
at 37% bracket
at 37% bracket
Mixed-use
$2.3M Nashville mixed-use
Retail ground floor + 6 apartments
Year-1 federal benefit
$148,600
on $2.3M
at 37% bracket
at 37% bracket