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Cost segregation study
Cost Segregation Plans
A cost segregation study is the process of identifying personal property costs, from real property costs, for new construction, acquisitions, and renovations. Our appraisal/engineering specialists work with you to maximize your Federal Tax accelerated depreciation for qualifying personal property and other tangible property components.

A cost segregation study analyzes the construction components that are necessary for the operation of the business or process rather than construction components that are required for the operation of the building.

Who benefits from a cost segregation study?

Any business that has built a new facility, acquired real estate, or completed a remodeling/renovation project – will benefit from our cost segregation study.

What are the benefits of a cost segregation study?

Current depreciation rules follow the Modified Accelerated Cost Recovery System (MACRS). MACRS state a newly acquired or constructed building is depreciated over a 39-year life, on a straight-line basis. Using our study, a significant portion of the property will be depreciated over 5, 7, or 15 years, on an accelerated basis.

How does this benefit your company?

  • Maximize your federal tax depreciation
  • Improve cash flow
  • Become the basis for your fixed asset system
  • Identify assets for future retirements
  • Reduce real estate transfer taxes
  • Reduce real estate property taxes
What types of business benefit from a cost segregation study?

All tax paying property owners will benefit by using the cost segregation studies offered by Tobin & Associates. Facilities that we have completed studies for include:
  • Office buildings, multi-tenant and owner occupied
  • Manufacturing & Distribution
  • Hospitality – Hotels, Motels,
  • Golf Courses, Resorts
  • Auto Dealerships
  • Retail – Department Stores, Shopping Malls, Distribution Center, Supermarkets
  • Restaurants – Fast Food, Dining
  • Financial Services
  • Apartment Complexes
  • Hospitals & Medical Centers
  • Data Centers
  • R & D Centers


Our engineering approach –
Substantial benefits -
Review project drawings and specifications to identify construction related assets that qualify for accelerated depreciation.

Review copies of approved contractor pay requests, change orders, and invoices to segregate costs properly

Develop a list of construction cost for which a breakdown is required from the contractor. If the cost cannot be identified, we will utilize our engineering expertise to price the assets using nationally recognized cost estimating materials.

Allocate project indirect costs, such as contractor’s general conditions, architectural/engineering fees, permits, etc. – to all project related assets.

Inspect the facility to ensure that all components are accurately reported, and land improvements identified.

Prepare a written report – with detail to support our findings, with references to court cases, revenue rulings, and tax citations including photographs and plats.
 The actual cash savings from a cost segregation study will typically exceed 10 times our fee. We can quickly provide a “preliminary estimate” on the potential savings. Call us today with the details on your building project. For additional information, please contact:

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