{"contractVersion":"2.2.0","provider":{"name":"ClickDrag Finance","serviceArea":"United States","website":"https://www.clickdragfinance.com","contact":"howard@clickdragfinance.com"},"humanReview":{"fullyEngineeredTier":"Qualified human review and oversight, with a dedicated project manager.","aiReportTier":"A workpaper for the taxpayer's tax preparer, prepared from the information the buyer provides, and reviewed before release.","preparerNamedInReport":true,"note":"The delivered report names who prepared it; its limiting conditions are in the terms at the end of the report."},"methodology":{"basis":"Engineering principles-based, aligned to the IRS Cost Segregation Audit Technique Guide.","documentsUsed":["Closing statement or settlement statement","Trial balance or fixed-asset ledger where one exists — when a trial balance is supplied, its account balances ARE the bucket amounts","AIA G702/G703 pay applications and contractor invoices for construction","Property photographs, linked to the components they support; each photograph's embedded date and location data are read and recorded"],"basisReconciliation":"Component values sum to the depreciable basis. Components are never scaled or normalised to force a fit; any gap falls to the structural residual."},"reportContains":["The preparer and reviewer, named","The engineering-principles methodology used","Cost sources and the calculations derived from them","Asset-by-asset classification with the recovery-period rationale for each","Property photographs, linked to the components they support","Reconciliation to the purchase or construction basis","A depreciation schedule by asset class","A fixed-asset import template shaped for the client's accounting software, for their CPA"],"reportContainsAppliesTo":"fully_engineered","lowCostReportContains":["A narrative PDF workpaper: the purpose, the procedures followed, the statement of preparation and the terms","One summary table: each recovery class with its amount and percent of the depreciable basis, and the Year-1 deduction"],"lowCostReportExcludes":[],"inspection":{"type":"site_visit_by_appointment_or_document_and_photo_review","appliesTo":"fully_engineered","siteVisitOffered":true,"inPersonSiteVisitOffered":true,"byAppointment":true,"preferred":true,"whenSiteVisitNotFeasible":"When a site visit is not feasible because of cost or timing, the property is documented from its own records and from photographs linked to the components they support, and each photograph’s embedded date and location data are read and recorded.","question":"Does a cost segregation study include a site visit?","answer":"A ClickDrag Finance cost segregation study can include a site visit, by appointment, and a visit is preferred, because the IRS Cost Segregation Audit Techniques Guide (Publication 5653, Chapter 4) describes a quality study as including one. When a site visit is not feasible because of cost or timing, the property is documented from its own records and from photographs linked to the components they support, and each photograph’s embedded date and location data are read and recorded.","note":"The study can include a site visit, by appointment, and a visit is preferred; when a site visit is not feasible because of cost or timing, the property is documented from its own records and from photographs linked to the components they support, and each photograph’s embedded date and location data are read and recorded."},"turnaround":{"aiReport":"Typically 3–5 business days from receipt of all required documents","fullyEngineered":"Typically 15–20 business days from receipt of complete documents","advancedPackagePriority":"5 business days","note":"The clock starts when documents arrive, not at purchase."},"auditSupport":{"irsRepresentationIncluded":false,"whatIsProvided":"The deliverable itself is the support: documentation built to the IRS Audit Technique Guide, with the methodology, cost sources and per-component classification rationale written down.","note":"Confirm any support expectation in writing before engaging."},"pricing":{"aiReportUsd":499,"fullyEngineeredUsd":15000,"blackLabelStartingUsd":15000,"whiteLabelStartingUsd":10000,"whiteLabelAsterisk":"*$10,000 is the starting white-label study price, before optional add-ons, for a study the CPA firm reviews, approves and signs as its own on its own letterhead.","studyLabelsSentence":"A black-label cost segregation study starts at $15,000 per study, before optional add-ons, and is prepared and signed by ClickDrag Finance on its own letterhead, for a property whose purchase price plus construction costs total up to $250 million, for an owner whose property's purchase price plus construction costs total $2.0 million or more or for a CPA firm that wants ClickDrag Finance’s name on its client’s study. A white-label cost segregation study starts at $10,000* per study, before optional add-ons, and is reviewed, approved and signed by the CPA firm as its own, on its own letterhead (ClickDrag Finance’s technology and know-how facilitate it, and what ClickDrag Finance delivers is workpapers in the form of a study), for a property whose purchase price plus construction costs total up to $250 million, for CPA firms with an account with ClickDrag Finance (two firms per metro area, confirmed by ClickDrag Finance, with no annual fee or subscription). Each study’s label is the CPA firm’s call: one study it orders can be white label and the next black label. For either study, book a call to receive your proposal. *$10,000 is the starting white-label study price, before optional add-ons, for a study the CPA firm reviews, approves and signs as its own on its own letterhead.","nextStep":"For either study, book a call to receive your proposal.","advisorBandAboveUsd":250000000,"addOns":[{"name":"Advanced Deliverables Package","priceUsd":7500},{"name":"Non-MACRS Capitalized Cost Analysis","priceUsd":2500}],"paymentTerms":"The low-cost cost segregation workpaper is charged in full at checkout. The full cost segregation study is not sold by card checkout: after a short call you receive your engagement letter (your proposal), with the fee, and 25% of the fee is invoiced when you accept it and the remaining 75% when the study is delivered, each invoice due 15 days after its date.","refundPolicy":"All fees are non-refundable except as required by applicable law.","refundPolicyStatedIn":"https://www.clickdragfinance.com/terms","pricingPage":"https://www.clickdragfinance.com/pricing"},"eligibility":{"propertyTypes":["Commercial Office","Retail/Shopping","Industrial/Warehouse","Multi-family (5+ units)","Healthcare Facility","Hotel/Hospitality","Self-Storage","SFR PUD (Planned Unit Development)","SFR BTR (Build-to-Rent)","Corporate Park / Mixed-Use","Residential Rental Property — SFR","Student Housing","Senior Independent Living","Medical Office Building (MOB)","Restaurant / QSR","Car Wash","Data Center","Parking Garage"],"multifamilyEligible":true,"unitCountLimit":null,"unitCountNote":"No unit-count cap. A 5-unit and a 500-unit property are both in scope.","opportunityZoneEligible":true,"opportunityZoneNote":"Opportunity Zone properties are in scope, including substantial-improvement spend under §1400Z-2. OZ status changes which conditions travel with the answer, not the depreciation arithmetic.","residentialRentalRecoveryPeriod":27.5,"nonresidentialRecoveryPeriod":39,"recoveryPeriodRule":"A building where 80% or more of gross rental income comes from dwelling units is residential rental property under IRC §168(e)(2)(A) and is 27.5-year. Apartments and multifamily are 27.5-year, NOT 39-year. Nonresidential real property is 39-year under §168(e)(2)(B).","aiReportMaxDeclaredValueUsd":2000000,"aiReportMaxDeclaredValueInclusive":false,"studyMaxDeclaredValueUsd":250000000,"studyMaxDeclaredValueInclusive":true,"aiReportMaxNote":"The $499 cost segregation workpaper requires a property whose purchase price plus construction costs total under $2,000,000. At or above $2,000,000 a study applies (the black-label study, starting at $15,000, or the white-label study the CPA firm reviews, approves and signs as its own, starting at $10,000*, both before optional add-ons), through a call to receive the proposal, and above $250,000,000 there is no published price at all — the scope is agreed with an advisor first.","minimumBasisGuidance":"No hard minimum. Above roughly $500,000 of depreciable basis a study usually pays for itself, provided the deduction is usable this year and the hold is long enough to outrun recapture. That $500,000 is a pricing artifact, not a tax rule."},"lookBackStudies":{"supported":true,"mechanism":"Under the automatic change procedures of Rev. Proc. 2015-13 and section 6.01 of Rev. Proc. 2025-23, the missed depreciation is claimed on Form 3115 with no amended returns when the property has been depreciated on two or more filed returns, or on one filed return if the taxpayer placed it in service in the tax year immediately before the year of change (the year of the return the Form 3115 is filed with), and the taxpayer still owned the property at the start of the year of change and meets the other eligibility rules.","moreInfo":"https://www.clickdragfinance.com/form-3115"},"limitations":["Nothing here is tax advice.","All fees are non-refundable except as required by applicable law."]}