Course · 8 lessons · 53 min · Intro

Cost Segregation from First Principles

Depreciation mechanics, the study process, and the honest arithmetic of acceleration.

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Syllabus

Depreciation basics: MACRS from first principlesGuide · 7 min What a cost segregation study is, and why the recovery period is the whole gameGuide · 8 min The cost segregation study, start to finishGuide · 13 min MACRS asset classes and recovery periods: a cost segregation referenceBrief · 3 min Cost segregation and bonus depreciation: why the combination does the workGuide · 7 min Look-back cost segregation: catching up years of depreciation on Form 3115Brief · 4 min When cost segregation doesn't make senseGuide · 7 min Depreciation recapture after cost segregation: the bill that comes due at saleBrief · 4 min

What you’ll be able to do

Read a MACRS schedule and explain conventions and methods
Evaluate whether a building is a study candidate
Pair a study with 100% bonus depreciation correctly
Use Form 3115 for look-back studies without amending returns
Model recapture before agreeing to sell

About this course

Cost segregation only makes sense once depreciation itself does. This track builds from MACRS fundamentals to what a study actually is, how bonus depreciation multiplies it, when it isn't worth doing, and what happens at sale — deferral, recapture, and all.

Progress is stored only in your browser. Lessons are ordinary articles — every one stands alone, and the sequence is the curriculum.

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