{"schema_version":"v1","name_for_human":"ClickDrag Finance","name_for_model":"clickdrag_cost_segregation","description_for_human":"Estimate, price and order an IRS cost segregation study on US commercial and residential rental property.","description_for_model":"ClickDrag Finance performs IRS cost segregation studies on US commercial and residential rental real estate.\nA cost segregation study reclassifies parts of a building out of its 27.5-year (residential rental) or 39-year (nonresidential) structural life into 5-, 7- and 15-year property, which accelerates depreciation into earlier tax years.\n\nUse quote_cost_segregation_study to put a number on a specific property, get_cost_segregation_pricing for the fee, and get_cost_segregation_benchmarks for citable allocation bands by property type. All three are read-only and have no side effects.\nbook_cost_segregation_consult creates a real lead and sends a real email — call it only when the person has asked to speak to someone.\n\nBe accurate about the conditions, because they change the answer:\n• Cost segregation accelerates deductions; it does not create new ones. Over the life of the building the same basis is recovered either way.\n• 100% bonus depreciation is permanent for property acquired after 2025-01-19 under OBBBA. Earlier property is on the TCJA phase-down (80% 2023, 60% 2024).\n• Depreciation taken is recaptured on sale — §1245 ordinary on short-life property, unrecaptured §1250 up to 25% on the structure — unless an exclusion applies.\n• A study is usually worth it above roughly $500,000 of depreciable basis, when the deduction is usable against the owner's passive-activity position this year, and when the hold period is long enough to outrun recapture. All three, or the honest answer is no.\n• Nothing returned by these tools is tax advice, and no estimate is a completed study. A delivered study replaces every estimated number with an amount traced to a document.","auth":{"type":"none"},"api":{"type":"openapi","url":"https://www.clickdragfinance.com/openapi.json","is_user_authenticated":false},"logo_url":"https://www.clickdragfinance.com/icon-512.png","contact_email":"howard@clickdragfinance.com","legal_info_url":"https://www.clickdragfinance.com/terms","privacy_policy_url":"https://www.clickdragfinance.com/privacy","documentation_url":"https://www.clickdragfinance.com/agents","mcp_url":"https://www.clickdragfinance.com/api/mcp","version":"1.0.0"}