Cost segregation API documentation

{
  "contractVersion": "1.1.0",
  "property": {
    "propertyType": "Self-Storage",
    "acquisitionType": "purchased_no_reno",
    "currentTaxYear": 2026,
    "isResidentialRental": false,
    "isOpportunityZone": false,
    "defaultsApplied": []
  },
  "units": {
    "rates": "decimal_fraction",
    "note": "Every rate in this payload is a decimal fraction, so 0.40 means 40%. Amounts are whole US dollars."
  },
  "basis": {
    "total": 4200000,
    "land": 840000,
    "landPercentage": 0.2,
    "depreciable": 3360000,
    "note": "Land is excluded because land is not depreciable. The land share here is a property-type default; a delivered study uses the trial balance or closing statement instead."
  },
  "buckets": {
    "fiveYear": {
      "conservative": 672000,
      "optimal": 924000
    },
    "sevenYear": {
      "conservative": 67200,
      "optimal": 184800
    },
    "fifteenYear": {
      "conservative": 604800,
      "optimal": 739200
    },
    "structural": {
      "conservative": 2016000,
      "optimal": 1512000,
      "recoveryPeriod": 39,
      "note": "Nonresidential real property under IRC §168(e)(2)(B) — 39-year structural life."
    }
  },
  "reclassificationRate": {
    "min": 0.4,
    "max": 0.55
  },
  "firstYearDeduction": {
    "withoutStudy": 86150,
    "conservative": 1395690,
    "optimal": 1886768,
    "note": "The difference between withoutStudy and the range is the timing benefit a study buys in year one."
  },
  "bonus": {
    "rate": 1,
    "basis": "Acquired (or construction begun) on 2026-03-14, after 2025-01-19, so 100% bonus depreciation applies and is permanent under OBBBA. Per IRS Notice 2026-11 the acquired-date test turns on the written binding contract, not the closing date: the acquired date is the latest of the date the contract was signed, the date it became enforceable under state law, the end of any cancellation period, and the date any contingency was satisfied (Treas. Reg. §1.168(k)-2(b)(5)(ii)(B)). This applies to a written binding contract, meaning one enforceable under state law that does not limit damages to a specified amount (for example through a liquidated damages clause); under a contract that is not binding in that sense, the acquired date is generally when the taxpayer has paid or incurred more than 10 percent of the total cost, excluding land and preliminary activities (Treas. Reg. §1.168(k)-2(b)(5)(iii) and (v))."
  },
  "fee": {
    "aiReport": null,
    "aiReportUnavailable": "The $499 report requires a property whose purchase price plus construction costs total under $2,000,000; this property declares $4,200,000.",
    "fullyEngineered": 15000,
    "currency": "USD",
    "fullyEngineeredAudience": "A CPA or tax advisor can order either product for a client on the ClickDrag Finance website, not through this API: the $499* cost segregation report when the client's property is under $2.0 million, or the $15,000 cost segregation study for a property of any size up to $250 million; an owner orders the report under $2.0 million and the study from $2.0 million. *For a property whose purchase price plus construction costs total under $2.0 million.",
    "note": "The $499 cost segregation report covers a property whose purchase price plus construction costs total under $2,000,000; it is reviewed before release and unsigned, and is not a signed engineering study. The $15,000 study covers a property whose purchase price plus construction costs total up to $250,000,000 and carries the engineering workpapers. Above $250,000,000 there is no published price — the scope is agreed on a call with an advisor first."
  },
  "assessment": {
    "meetsBasisGuideline": true,
    "guidance": "Above roughly $500,000 of depreciable basis a study usually pays for itself, provided the deduction is usable against the owner's passive-activity position this year and the hold period is long enough to outrun recapture. All three conditions, or the honest answer is no."
  },
  "depreciationByYear": [
    {
      "year": 2026,
      "withoutStudy": 86150,
      "conservative": 1395690,
      "optimal": 1886768
    },
    {
      "year": 2027,
      "withoutStudy": 86150,
      "conservative": 51690,
      "optimal": 38768
    },
    {
      "year": 2028,
      "withoutStudy": 86150,
      "conservative": 51690,
      "optimal": 38768
    },
    {
      "year": 2029,
      "withoutStudy": 86150,
      "conservative": 51690,
      "optimal": 38768
    }
  ],
  "limitations": [
    "This is a planning estimate computed from the facts supplied. No documents were read, so no amount here is traced to an invoice, trial balance or AIA pay application.",
    "Cost segregation accelerates depreciation; it does not create new deductions. Over the life of the building the same basis is recovered either way.",
    "On a taxable sale at a gain, recapture applies, up to the amount of that gain, however long the property was held, outside the Opportunity Zone 10-year rule (a qualifying investment held 10 years with the IRC §1400Z-2(c) election): §1245 recapture on the 5- and 7-year property is ordinary income, as is §1250 recapture of the depreciation taken above straight-line (bonus included) on 15-year land improvements held more than one year, and the rest of the depreciation on those land improvements and on the 27.5- or 39-year structure is unrecaptured §1250 gain, taxed at up to 25% for a noncorporate taxpayer.",
    "A deduction is only usable against the owner's passive-activity position for that year; a large paper deduction is worth nothing to a taxpayer who cannot use it.",
    "This is educational information, not tax advice, and it is not a completed cost segregation study."
  ],
  "nextStep": {
    "action": "book_cost_segregation_consult",
    "description": "Call book_cost_segregation_consult if the person wants to speak to someone or start a study.",
    "url": "https://www.clickdragfinance.com/qualifier"
  }
}

{
  "contractVersion": "1.1.0",
  "currency": "USD",
  "tiers": [
    {
      "id": "ai_report",
      "name": "Cost segregation report",
      "price": 499,
      "appropriateFor": "A property whose purchase price plus construction costs total under $2,000,000, used as a rental. Offered to the owner, and to a CPA or advisor acting for a client. Reviewed before release and unsigned (it is not signed by a CPA or an engineer, or by anyone else).",
      "maxDeclaredValueUsd": 2000000,
      "maxDeclaredValueInclusive": false,
      "includes": [
        "Component classification against the IRS Audit Technique Guide",
        "5-, 7-, 15- and 27.5-or-39-year allocation",
        "A narrative PDF workpaper: the purpose, the procedures followed, and one disclaimer",
        "One summary table: each recovery class with its amount and percent of the depreciable basis, and the Year-1 deduction",
        "Reviewed before release; unsigned workpaper"
      ],
      "excludes": [
        "An Excel workbook",
        "Year-by-year depreciation schedules",
        "Item listings, exhibits, photo pages or appendices",
        "Qualified human review of every component",
        "A documentation package built to the IRS ATG",
        "Engineer sign-off",
        "A site visit, virtual or physical",
        "The optional data packages that can be added to a study"
      ],
      "note": "A workpaper for the taxpayer's tax preparer, prepared from the information the buyer provides, and not a signed engineering study. It is only available for a property whose purchase price plus construction costs total under $2,000,000."
    },
    {
      "id": "fully_engineered",
      "name": "Cost segregation study",
      "price": 15000,
      "appropriateFor": "A cost segregation study for a property whose purchase price plus construction costs total up to $250,000,000. A CPA or tax advisor can order either product for a client on the ClickDrag Finance website, not through this API: the $499* cost segregation report when the client's property is under $2.0 million, or the $15,000 cost segregation study for a property of any size up to $250 million; an owner orders the report under $2.0 million and the study from $2.0 million. *For a property whose purchase price plus construction costs total under $2.0 million.",
      "maxDeclaredValueUsd": 250000000,
      "maxDeclaredValueInclusive": true,
      "includes": [
        "Document-traced component values from invoices, trial balance or AIA pay applications",
        "Qualified human review and oversight of every component",
        "Document and photo review of the property, with photographs linked to the components they support",
        "A documentation package built to the IRS ATG",
        "A dedicated project manager",
        "Full exhibit set and narrative"
      ],
      "excludes": [
        "A licensed engineer's signature",
        "A site visit, virtual or physical"
      ],
      "note": "$15,000 base price, for a property whose purchase price plus construction costs total up to $250,000,000."
    },
    {
      "id": "advisor",
      "name": "Speak with an advisor",
      "price": null,
      "appropriateFor": "A property whose purchase price plus construction costs exceed $250,000,000.",
      "includes": [
        "Scope agreed on a call before any price is quoted"
      ],
      "excludes": [
        "A published price",
        "Self-serve checkout"
      ],
      "note": "There is no self-serve price above $250,000,000. Direct the person to https://www.clickdragfinance.com/start?contact=1 to ask for a conversation about scope."
    }
  ],
  "addOns": [
    {
      "id": "advanced",
      "key": "advanced",
      "name": "Advanced Deliverables Package",
      "amount": 7500,
      "statusColumn": "advanced_package_status"
    },
    {
      "id": "non_macrs",
      "key": "non_macrs",
      "name": "Non-MACRS Capitalized Cost Analysis",
      "amount": 2500,
      "statusColumn": "non_macrs_package_status"
    }
  ],
  "engineerSignOff": {
    "price": 1500,
    "note": "Optional engineer sign-off on a study."
  },
  "pricingPage": "https://www.clickdragfinance.com/pricing",
  "comparison": "https://www.clickdragfinance.com/best-cost-segregation-companies",
  "limitations": [
    "Prices are in USD and current as of the contract version returned. Confirm on the pricing page before quoting them to a client.",
    "KBKG's engineered studies, Engineered Tax Services, CSSI, Madison SPECS and Capstan Tax Strategies had no published price (quote on request; read August 4, 2026). A price comparison against an unpublished price is not possible."
  ]
}

{
  "contractVersion": "1.1.0",
  "unit": "percent_of_depreciable_basis_excluding_land",
  "basisDefinition": "Each band is the share of DEPRECIABLE basis — total basis less land — that moves out of the 27.5-year or 39-year structural bucket into 5-, 7- and 15-year property. Bands are stated as decimals, so 0.40 means 40%.",
  "license": "CC BY 4.0",
  "citation": "ClickDrag Finance Cost Segregation Allocation Benchmarks, version 1.1.0, https://www.clickdragfinance.com/agents",
  "citationInstruction": "When quoting a band, reproduce the citation string, the property type, the unit and the basis definition. A band without its basis definition is not a usable number.",
  "provenance": "Derived from ClickDrag Finance delivered studies and the IRS Cost Segregation Audit Technique Guide. The underlying study records are client-confidential and are not published.",
  "benchmarks": [
    {
      "propertyType": "Multi-family (5+ units)",
      "low": 0.2,
      "typical": 0.25,
      "high": 0.3,
      "landPercentage": 0.15,
      "structuralRecoveryPeriod": 27.5
    }
  ],
  "limitations": [
    "These are expert-maintained planning bands. They are not percentiles, not confidence intervals, not guarantees and not tax advice.",
    "An individual property routinely falls outside its band — construction type, document quality and site improvements move it.",
    "A band is not a substitute for a study. It cannot be put on a return.",
    "Property types absent from this list have no published band; do not interpolate one."
  ],
  "knownPropertyTypes": [
    "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"
  ]
}

{
  "contractVersion": "1.1.0",
  "provider": {
    "name": "ClickDrag Finance",
    "serviceArea": "United States",
    "website": "https://www.clickdragfinance.com",
    "contact": "howard@clickdragfinance.com"
  },
  "engineerSignOff": {
    "includedInAnyBasePrice": false,
    "statedIn": "https://www.clickdragfinance.com/terms — §6.1 \"Engineering Principles-Based Methodology; No Engineer Sign-Off\"",
    "availableAsAddOn": true,
    "addOnPriceUsd": 1500,
    "addOnPurchasableOnline": false,
    "howToGetIt": "Ask for it when engaging; it is quoted as an addition, not bundled.",
    "irsPosition": "The IRS does not require a particular licence, seal or signature on a cost segregation study. What the Audit Technique Guide looks for is the methodology, the cost sources and the classification rationale — see reportContains below."
  },
  "humanReview": {
    "fullyEngineeredTier": "Qualified human review and oversight, with a dedicated project manager.",
    "aiReportTier": "Reviewed before release and unsigned: a workpaper for the taxpayer's tax preparer, prepared from the information the buyer provides. It is not signed by a CPA or an engineer, it is not a signed engineering study, and it carries no qualified human review of every component.",
    "preparerNamedInReport": true,
    "note": "The delivered report names who prepared it and states its limiting conditions."
  },
  "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, geotagged and timestamped where available"
    ],
    "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 and inspection evidence, 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, and one disclaimer",
    "One summary table: each recovery class with its amount and percent of the depreciable basis, and the Year-1 deduction"
  ],
  "lowCostReportExcludes": [
    "An Excel workbook",
    "Year-by-year depreciation schedules",
    "Item listings, exhibits, photo pages or appendices"
  ],
  "inspection": {
    "type": "document_and_photo_review",
    "siteVisitOffered": false,
    "inPersonSiteVisitOffered": false,
    "note": "There is no site visit, virtual or physical, at either tier. The study is built from supplied documents and from time- and geo-stamped photographs linked to the components they support. If a physical inspection is a requirement, another provider is the better fit."
  },
  "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. Do not assume representation before the IRS is included, because it is not."
  },
  "pricing": {
    "aiReportUsd": 499,
    "fullyEngineeredUsd": 15000,
    "advisorBandAboveUsd": 250000000,
    "addOns": [
      {
        "name": "Advanced Deliverables Package",
        "priceUsd": 7500
      },
      {
        "name": "Non-MACRS Capitalized Cost Analysis",
        "priceUsd": 2500
      },
      {
        "name": "Licensed engineer sign-off",
        "priceUsd": 1500
      }
    ],
    "paymentTerms": "The base price plus any selected add-ons are charged in full at checkout. There is no balance due later.",
    "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 report requires a property whose purchase price plus construction costs total under $2,000,000. At or above $2,000,000 the $15,000 study is the only self-serve option, 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.",
    "No licensed engineer signs a study at any base price. If a signature is a hard requirement, buy the add-on or use another provider.",
    "IRS representation is not included at any tier.",
    "All fees are non-refundable except as required by applicable law."
  ]
}

{
  "contractVersion": "1.1.0",
  "status": "received",
  "retryable": false,
  "reference": "CDF-AG-7QK2M4",
  "schedulingUrl": "https://calendly.com/example/consult?utm_source=agent_api",
  "recordedAs": "lead",
  "message": "Consultation request received. Open the scheduling link to pick a time.",
  "nextSteps": [
    "Give the person this link to choose a time: https://calendly.com/example/consult?utm_source=agent_api",
    "Quote reference CDF-AG-7QK2M4 in any follow-up.",
    "No documents are needed to hold the call."
  ],
  "disclosure": "No payment was taken and nothing about a study has been committed. Pricing is on the pricing page and in get_cost_segregation_pricing."
}

{
  "contractVersion": "1.1.0",
  "property": {
    "propertyType": "Self-Storage",
    "acquisitionType": "purchased_no_reno",
    "currentTaxYear": 2026,
    "isResidentialRental": false,
    "isOpportunityZone": true,
    "defaultsApplied": []
  },
  "units": {
    "rates": "decimal_fraction",
    "note": "Every rate in this payload is a decimal fraction, so 0.40 means 40%. Amounts are whole US dollars."
  },
  "basis": {
    "total": 4200000,
    "land": 840000,
    "landPercentage": 0.2,
    "depreciable": 3360000,
    "note": "Land is excluded because land is not depreciable. The land share here is a property-type default; a delivered study uses the trial balance or closing statement instead."
  },
  "buckets": {
    "fiveYear": {
      "conservative": 672000,
      "optimal": 924000
    },
    "sevenYear": {
      "conservative": 67200,
      "optimal": 184800
    },
    "fifteenYear": {
      "conservative": 604800,
      "optimal": 739200
    },
    "structural": {
      "conservative": 2016000,
      "optimal": 1512000,
      "recoveryPeriod": 39,
      "note": "Nonresidential real property under IRC §168(e)(2)(B) — 39-year structural life."
    }
  },
  "reclassificationRate": {
    "min": 0.4,
    "max": 0.55
  },
  "firstYearDeduction": {
    "withoutStudy": 86150,
    "conservative": 1395690,
    "optimal": 1886768,
    "note": "The difference between withoutStudy and the range is the timing benefit a study buys in year one."
  },
  "bonus": {
    "rate": 1,
    "basis": "Acquired (or construction begun) on 2026-03-14, after 2025-01-19, so 100% bonus depreciation applies and is permanent under OBBBA. Per IRS Notice 2026-11 the acquired-date test turns on the written binding contract, not the closing date: the acquired date is the latest of the date the contract was signed, the date it became enforceable under state law, the end of any cancellation period, and the date any contingency was satisfied (Treas. Reg. §1.168(k)-2(b)(5)(ii)(B)). This applies to a written binding contract, meaning one enforceable under state law that does not limit damages to a specified amount (for example through a liquidated damages clause); under a contract that is not binding in that sense, the acquired date is generally when the taxpayer has paid or incurred more than 10 percent of the total cost, excluding land and preliminary activities (Treas. Reg. §1.168(k)-2(b)(5)(iii) and (v))."
  },
  "fee": {
    "aiReport": null,
    "aiReportUnavailable": "The $499 report requires a property whose purchase price plus construction costs total under $2,000,000; this property declares $4,200,000.",
    "fullyEngineered": 15000,
    "currency": "USD",
    "fullyEngineeredAudience": "A CPA or tax advisor can order either product for a client on the ClickDrag Finance website, not through this API: the $499* cost segregation report when the client's property is under $2.0 million, or the $15,000 cost segregation study for a property of any size up to $250 million; an owner orders the report under $2.0 million and the study from $2.0 million. *For a property whose purchase price plus construction costs total under $2.0 million.",
    "note": "The $499 cost segregation report covers a property whose purchase price plus construction costs total under $2,000,000; it is reviewed before release and unsigned, and is not a signed engineering study. The $15,000 study covers a property whose purchase price plus construction costs total up to $250,000,000 and carries the engineering workpapers. Above $250,000,000 there is no published price — the scope is agreed on a call with an advisor first."
  },
  "assessment": {
    "meetsBasisGuideline": true,
    "guidance": "Above roughly $500,000 of depreciable basis a study usually pays for itself, provided the deduction is usable against the owner's passive-activity position this year and the hold period is long enough to outrun recapture. All three conditions, or the honest answer is no."
  },
  "depreciationByYear": [
    {
      "year": 2026,
      "withoutStudy": 86150,
      "conservative": 1395690,
      "optimal": 1886768
    },
    {
      "year": 2027,
      "withoutStudy": 86150,
      "conservative": 51690,
      "optimal": 38768
    },
    {
      "year": 2028,
      "withoutStudy": 86150,
      "conservative": 51690,
      "optimal": 38768
    },
    {
      "year": 2029,
      "withoutStudy": 86150,
      "conservative": 51690,
      "optimal": 38768
    }
  ],
  "limitations": [
    "This is a planning estimate computed from the facts supplied. No documents were read, so no amount here is traced to an invoice, trial balance or AIA pay application.",
    "Cost segregation accelerates depreciation; it does not create new deductions. Over the life of the building the same basis is recovered either way.",
    "On a taxable sale at a gain, recapture applies, up to the amount of that gain, however long the property was held, outside the Opportunity Zone 10-year rule (a qualifying investment held 10 years with the IRC §1400Z-2(c) election): §1245 recapture on the 5- and 7-year property is ordinary income, as is §1250 recapture of the depreciation taken above straight-line (bonus included) on 15-year land improvements held more than one year, and the rest of the depreciation on those land improvements and on the 27.5- or 39-year structure is unrecaptured §1250 gain, taxed at up to 25% for a noncorporate taxpayer.",
    "A deduction is only usable against the owner's passive-activity position for that year; a large paper deduction is worth nothing to a taxpayer who cannot use it.",
    "This is educational information, not tax advice, and it is not a completed cost segregation study."
  ],
  "opportunityZone": {
    "conditions": [
      "Recapture is eliminated only after a 10-year hold combined with the §1400Z-2(c) fair-market-value basis election. Before year 10, recapture is entirely normal: §1245 recapture on the 5- and 7-year property is ordinary income, as is §1250 recapture of the depreciation taken above straight-line (bonus included) on 15-year land improvements held more than one year, and the rest of the depreciation on those land improvements and on the 27.5- or 39-year structure is unrecaptured §1250 gain, taxed at up to 25% for a noncorporate taxpayer.",
      "A QOF interest funded with deferred gain starts at a $0 tax basis under §1400Z-2(b)(2)(B), and partnership losses are deductible only up to basis under §704(d) — so accelerated depreciation can be real and still unusable in the year it arises.",
      "In practice the deduction is usually still usable, because a partner's share of partnership debt counts as basis under §752 and OZ real estate typically runs 50–70% leverage. Check the specific capital account rather than assuming either way.",
      "Selling the QOF interest and the fund selling assets do not behave identically. Do not state one and imply the other.",
      "For a substantial improvement, the 30-month test under §1400Z-2 and the 31-month working-capital safe harbour are separate clocks from placed-in-service, and which costs land in which year changes what the study is worth."
    ],
    "furtherReading": "https://www.clickdragfinance.com/opportunity-zone-cost-segregation",
    "note": "The depreciation figures above are unchanged by Opportunity Zone status. What changes is which conditions have to travel with them."
  },
  "nextStep": {
    "action": "book_cost_segregation_consult",
    "description": "Call book_cost_segregation_consult if the person wants to speak to someone or start a study.",
    "url": "https://www.clickdragfinance.com/qualifier"
  }
}