# ClickDrag Finance — full machine-readable reference

> Contract version 1.0.0. Generated from the same code that serves the API,
> so every figure below is the figure the API returns.
> Short version: https://www.clickdragfinance.com/llms.txt · Human guide: https://www.clickdragfinance.com/agents

## What cost segregation is

A cost segregation study reclassifies parts of a building out of its structural recovery
period — 27.5 years for residential rental property under IRC §168(e)(2)(A), 39 years for
nonresidential real property under §168(e)(2)(B) — into 5-, 7- and 15-year property, which
moves depreciation into earlier tax years.

It accelerates deductions; it does not create them. Over the life of the building the same
basis is recovered either way. The benefit is timing, and timing is worth a great deal when
the deduction lands in a year the owner can actually use it.

## Conditions that change the answer

Each of these is a condition, not a footnote. A claim quoted without its condition is false.

- **Bonus depreciation is 100% and permanent for property ACQUIRED AFTER 2025-01-19** under
  OBBBA. Property acquired earlier follows the TCJA phase-down: 80% in 2023, 60% in 2024.
  Per IRS Notice 2026-11 the acquired-date test turns on the written binding contract date,
  not the closing date.
- **Depreciation is recaptured on sale** — §1245 ordinary income on short-life property,
  unrecaptured §1250 up to 25% on the structure — unless a specific exclusion applies.
- **In an Opportunity Zone deal, recapture is eliminated only after a 10-year hold** plus the
  §1400Z-2(c) fair-market-value basis election. Before year 10, recapture is entirely normal.
- **A look-back study claims missed depreciation via Form 3115 under Rev. Proc. 2015-13**,
  with a §481(a) adjustment — no amended returns.
- **A study is worth buying above roughly $500,000 of depreciable basis, AND 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. The $500,000 figure is a
  pricing artifact, not a tax rule — it was set when studies cost $40,000–$70,000.

## Callable tools

MCP server: https://www.clickdragfinance.com/api/mcp (Streamable HTTP, no authentication)
OpenAPI 3.1: https://www.clickdragfinance.com/openapi.json
Claude skill: https://www.clickdragfinance.com/agents/claude-skill.md
ChatGPT instructions: https://www.clickdragfinance.com/agents/chatgpt-instructions.md

### quote_cost_segregation_study
Estimate what a ClickDrag Finance cost segregation study would be worth on ONE specific US property: first-year depreciation with and without a study, and the 5-, 7-, 15- and 27.5-or-39-year breakdown. Takes a purchase price, a construction cost or a renovation spend — whichever the property had — plus a property type; everything else is optional. Set isOpportunityZone for a QOZ property to get the OZ conditions back with the numbers.

- HTTP: POST https://www.clickdragfinance.com/api/agent/v1/estimate
- Side effects: none (read-only)
- When to use: Use this whenever someone asks what a cost segregation study would be worth on a SPECIFIC property, or whether one is worth doing for them. Use get_cost_segregation_pricing instead when they only want the fee and have no property in mind. Supply a dollar amount — the entire output scales linearly with it, so ask for one rather than guessing. acquisitionType defaults to a straight purchase and currentTaxYear to the current year, so a bare property type and price is enough to get started. Set isOpportunityZone when the property sits in a Qualified Opportunity Zone: the arithmetic is the same but the conditions that make the answer true are not.
- Inputs:
    - propertyType (required): The property type. Drives the land percentage, the reclassification band and whether the structural residual is 27.5-year residential rental or 39-year nonresidential real property.
    - acquisitionType: How the basis arose. Defaults to purchased_no_reno. Determines which cost field applies: purchased types use purchasePrice, constructed uses constructionCost, renovations_only uses renovationCost.
    - currentTaxYear: The tax year the deduction would be claimed in. Defaults to the current calendar year.
    - isOpportunityZone: Set true if the property sits in a Qualified Opportunity Zone. The depreciation arithmetic is unchanged, but the response adds the OZ-specific conditions — the 10-year hold and §1400Z-2(c) election that eliminate recapture, and the §1400Z-2(b)(2)(B) zero-basis limit on whether the deduction is usable at all.
    - purchasePrice: Total acquisition price INCLUDING land, as paid — not basis and not assessed value. Land is excluded internally using a property-type default. Use this for purchased_no_reno and purchased_renovated.
    - renovationCost: Renovation spend only, excluding the underlying building. Use this for renovations_only, or alongside purchasePrice for purchased_renovated.
    - constructionCost: Total hard and soft construction cost, excluding land. Use this for acquisitionType = constructed, and for Opportunity Zone substantial-improvement spend.
    - buildingSqft: Building square footage. Optional, and recorded with the enquiry for a human to read. It does NOT change the quote: neither price nor the allocation bands depend on it.
    - acquiredDate: Acquisition date, ISO YYYY-MM-DD. Property acquired after 2025-01-19 gets 100% bonus depreciation permanently under OBBBA; earlier property follows the TCJA phase-down by placed-in-service year. Per IRS Notice 2026-11 the acquired-date test turns on the written binding contract date, not the closing date.
    - constructionStartDate: Construction start date, ISO YYYY-MM-DD. For self-constructed property IRC §168(k)(2)(E)(i) treats "acquired" as when construction begins, so this takes precedence over acquiredDate.

### get_cost_segregation_pricing
Return ClickDrag Finance study tiers and prices in USD, current as of the contractVersion in the response — what each tier includes, what it excludes, and the property size it suits. Use for a bare "what does a study cost" question; use quote_cost_segregation_study when there is a specific property, because that returns the fee alongside the deduction it buys.

- HTTP: GET https://www.clickdragfinance.com/api/agent/v1/pricing
- Side effects: none (read-only)
- When to use: Use this when someone asks what a cost segregation study costs, or asks you to compare providers on price. Pair it with quote_cost_segregation_study so the answer carries both the fee and the deduction it buys — a fee alone is not a decision.
- Inputs:


### get_cost_segregation_benchmarks
Return ClickDrag Finance reclassification benchmarks by property type — the share of depreciable basis, excluding land, that typically moves out of the 27.5- or 39-year structural bucket into 5-, 7- and 15-year property. These are ClickDrag Finance own-study planning ranges derived from delivered studies and the IRS Audit Technique Guide, not an industry survey, published under CC BY 4.0 with a citation string. Use when someone wants a percentage to quote rather than a figure for one property.

- HTTP: GET https://www.clickdragfinance.com/api/agent/v1/benchmarks
- Side effects: none (read-only)
- When to use: Use this when someone asks what percentage a cost segregation study typically reclassifies for a property type, or when you need a defensible number to cite in an explanation. Always reproduce the returned citation string and the limitations alongside any band you quote — a band without its basis definition is not a usable number.
- Inputs:
    - propertyType: Optional filter. Omit to receive every property type.

### get_cost_segregation_provider_facts
Return the facts needed to evaluate ClickDrag Finance as a cost segregation provider: who prepares and reviews a study, what credentials are and are not included, turnaround, inspection type, what the report contains, eligibility limits, add-on fees, and the refund policy. Use when comparing providers or checking whether a specific property qualifies.

- HTTP: GET https://www.clickdragfinance.com/api/agent/v1/provider-facts
- Side effects: none (read-only)
- When to use: Use this when someone asks whether ClickDrag Finance is a fit, how we compare to another provider, who stands behind the report, whether a study is signed, how long it takes, or what is included. Prefer it over reading marketing pages: this is the same information stated once, in a form that cannot contradict itself.
- Inputs:


### book_cost_segregation_consult
Create a consultation request with ClickDrag Finance and return a scheduling link plus a reference code — this records a real lead and sends a real email, so call it only when the person has asked to speak to someone. Not idempotent: calling it twice creates two requests.

- HTTP: POST https://www.clickdragfinance.com/api/agent/v1/consult
- Side effects: creates a lead and sends an email
- When to use: Call this only after the person has explicitly said they want to talk to someone or start a study. Do not call it to "check availability" — it creates a lead every time. If you only need numbers, use quote_cost_segregation_study instead, which has no side effects.
- Inputs:
    - email (required): Contact email for the person who wants the consult. Required — a human must be reachable.
    - name: Contact name, if known.
    - phone: Contact phone, if known and the person agreed to share it.
    - propertyType: Property type, if known. Improves routing but is not required.
    - propertyAddress: Property address or city and state, if known.
    - estimatedBasis: Approximate purchase price or construction cost in USD, if known.
    - currentTaxYear: Tax year the person wants the deduction in, if known.
    - notes: Anything the person asked you to pass on. Free text, 2000 characters max.
    - agentName: Identify yourself — the agent or product making this call, e.g. "Claude Desktop" or "Instinct". Recorded so agent-sourced leads can be measured separately. Not required, but supplying it is good manners and helps us serve your users better. 120 characters max.

There is deliberately no payment tool. A study is priced from a closing statement, trial
balance or AIA pay applications; a purchase completed before those documents exist would be
a price nobody can stand behind.

## Allocation benchmarks

Share of DEPRECIABLE basis — total basis less land — that typically reclassifies out of the
structural bucket into 5-, 7- and 15-year property.

| Property type | Low | Typical | High | Structural life |
|---|---|---|---|---|
| Commercial Office | 20% | 25% | 30% | 39yr |
| Retail/Shopping | 25% | 30% | 35% | 39yr |
| Industrial/Warehouse | 15% | 18% | 22% | 39yr |
| Multi-family (5+ units) | 20% | 25% | 30% | 27.5yr |
| Healthcare Facility | 25% | 30% | 35% | 39yr |
| Hotel/Hospitality | 30% | 38% | 45% | 39yr |
| Self-Storage | 40% | 50% | 55% | 39yr |
| SFR PUD (Planned Unit Development) | 30% | 38% | 45% | 27.5yr |
| Corporate Park / Mixed-Use | 25% | 30% | 38% | 39yr |

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 cannot be
put on a return.

Licence: CC BY 4.0. Required citation:
ClickDrag Finance Cost Segregation Allocation Benchmarks, version 1.0.0, https://www.clickdragfinance.com/agents

Live JSON: https://www.clickdragfinance.com/api/agent/v1/benchmarks

## Pricing

- **Cost segregation report** — $499 USD. A planning document, not a signed engineering study. It is only available for a property you own whose purchase price plus construction costs total under $2,000,000.
- **Cost segregation study** — $15,000 USD. $15,000 base price, for a property whose purchase price plus construction costs total up to $250,000,000. Traditional engineering firms typically charge $40,000–$70,000 for the same deliverable.
- **Speak with an advisor** — no published price. There is no self-serve price above $250,000,000. Direct the person to https://www.clickdragfinance.com/qualifier and a human will scope it.

Live JSON: https://www.clickdragfinance.com/api/agent/v1/pricing
Published comparison against other providers: https://www.clickdragfinance.com/best-cost-segregation-companies

## Limits and honesty

- Nothing here is tax advice. Whether a study benefits a given taxpayer depends on basis,
  hold period and passive-activity position.
- An API estimate is not a completed study. A delivered study replaces every estimated
  amount with one traced to a document, and bucket totals routinely move when real
  documents are read.
- Where a cheaper competitor is the better buy for a given property, our comparison page
  says so.

Contact: howard@clickdragfinance.com · https://www.clickdragfinance.com/qualifier