What types of properties qualify for cost segregation?
Any type of commercial property placed in service after December 31, 1986 will qualify for a cost segregation study. Additionally, any size property will qualify. However, the cost / benefit analysis may prohibit lower valued properties from being good candidates. Typically, cost segregation starts to make sense for properties that have a depreciable cost basis of $1 million or more. This value drops to the $300,000 range when considering cost segregation for a leasehold improvement project.
