In general, a facility may qualify for a cost segregation study if:

  • The facility has a depreciable basis of at least $1,000,000 or leasehold improvements of greater than $300,000
  • The facility or improvements have been placed in service any time since 1987

A cost segregation study may be performed for:

  • New construction
  • Purchased properties
  • Ground-up, remodel, or expansion
  • Leasehold improvements (paid by tenant or landlord)