# ClickDrag Finance

> ClickDrag Finance prepares cost segregation reports and studies for US rental and commercial property, for owners and for the CPAs and advisors who serve them. A study turns a property's depreciable basis into a breakdown of 5-, 7-, 15-, 27.5-, and 39-year assets so owners can bring depreciation forward into the early years. Cost segregation accelerates depreciation; the same basis is recovered over the building's life, and whether the deductions are usable this year depends on the owner's tax position.

## What we do
We sell two products, chosen by property size, to owners and to CPAs, tax and wealth advisors alike:
- A $499* cost segregation report for a rental or business property whose purchase price plus construction costs total under $2.0 million (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, or by anyone else, and it is not a signed engineering study). *For a property whose purchase price plus construction costs total under $2.0 million.
- A $15,000 cost segregation study for a property whose purchase price plus construction costs total up to $250 million, with optional data packages (Advanced Deliverables Package $7,500, Non-MACRS Capitalized Cost Analysis $2,500, licensed engineer sign-off $1,500). Above $250 million, speak with an advisor; the study is scoped before any price is quoted. Not sure of the property's figure? Howard reaches out personally.
- 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.
- IRS Audit Technique Guide (ATG)–aligned classification with depreciation schedules, exhibits, and a fully documented report.
- Free instant savings estimate and a self-serve upload-and-process workflow.

## Key pages
- [Home, with the savings calculator](https://www.clickdragfinance.com/): overview and a free first-year depreciation estimate; the calculator is at https://www.clickdragfinance.com/#calculator (the /calculator address redirects there).
- [About](https://www.clickdragfinance.com/about): who ClickDrag Finance is, who stands behind the content, the two products with their conditions, and when we are not the right choice.
- [Pricing](https://www.clickdragfinance.com/pricing): study tiers and what's included.
- [Qualifier](https://www.clickdragfinance.com/qualifier): find the right study for your situation.
- [For CPAs](https://www.clickdragfinance.com/for-cpas): partner with us for client studies.
- [Form 3115](https://www.clickdragfinance.com/form-3115): claiming missed depreciation on a property you already own, with the rule and its conditions.

## Property types we serve
- [Self-Storage](https://www.clickdragfinance.com/self-storage-cost-segregation)
- [Multifamily](https://www.clickdragfinance.com/multifamily-cost-segregation)
- [Short-Term Rental](https://www.clickdragfinance.com/short-term-rental-cost-segregation)
- [Rental Property](https://www.clickdragfinance.com/rental-property-cost-segregation)
- [Commercial](https://www.clickdragfinance.com/commercial-cost-segregation)
- [Retail](https://www.clickdragfinance.com/retail-cost-segregation)
- [Restaurant](https://www.clickdragfinance.com/restaurant-cost-segregation)
- [Industrial & Warehouse](https://www.clickdragfinance.com/industrial-cost-segregation)
- [Medical Office](https://www.clickdragfinance.com/medical-office-cost-segregation)
- [Opportunity Zone](https://www.clickdragfinance.com/opportunity-zone-cost-segregation)

## Comparing providers
- [Best Cost Segregation Companies (2026)](https://www.clickdragfinance.com/best-cost-segregation-companies):
  honest comparison with prices verified against each provider's own live pages. Few firms in
  this category publish pricing at all: four of the eight listed do. Engineered Tax Services, CSSI, Madison SPECS and Capstan Tax Strategies all quote on request;
  ClickDrag Finance, R.E. Cost Seg, Cost Seg Smart and KBKG (through its CostSegregation.com software product) publish rates. The page also states plainly when we are not the right choice.
- [Multifamily & Short-Term Rental Cost Segregation Companies](https://www.clickdragfinance.com/best-cost-segregation-multifamily-short-term-rental):
  Of the providers that publish a price, read on their own pages on October 22, 2026, ClickDrag Finance (per property, the report for a property whose purchase price plus construction costs total under $2.0 million, ordered by the owner or by a CPA or advisor for a client, and the study for a property whose purchase price plus construction costs total up to $250 million, ordered by an owner from $2.0 million or by a CPA or advisor for a client), R.E. Cost Seg — Fully Engineered, R.E. Cost Seg — Rapid Report (a duplex to fourplex only, only when the units are identical or substantially similar, and within the property limits its page states), Cost Seg Smart and KBKG — CostSegregation.com state that they cover multifamily property, and ClickDrag Finance (per property, on the same conditions), R.E. Cost Seg — Fully Engineered, R.E. Cost Seg — Rapid Report (within the property limits its page states) and Cost Seg Smart state that they cover short-term rentals; KBKG — CostSegregation.com does not state short-term rental coverage on the page read. Form 3115 fees, per study or per property, and each provider's own statement of
  what its product is for, are listed with the date each page was read.
- [Choosing a Cost Segregation Provider for Opportunity Zones](https://www.clickdragfinance.com/opportunity-zone-cost-segregation-providers):
  what to ask a provider on an Opportunity Zone deal (fund structure, the 30-month substantial
  improvement period, recapture before and after year 10, the §1400Z-2(c) election, audit support
  and delivery against the fund's tax year), with what each provider that publishes Opportunity
  Zone material states on its own pages, dated, and what we do not do.
- [Cost Segregation Alternatives](https://www.clickdragfinance.com/cost-segregation-alternatives):
  straight-line, de minimis safe harbor, partial asset disposition, §179, DIY software, and why
  bonus depreciation is a partner to a study rather than a substitute for one.

## Learn more
- [Blog](https://www.clickdragfinance.com/blog): cost segregation, bonus depreciation, recapture, and tax strategy.
- [Podcast](https://www.clickdragfinance.com/podcast): Property Tax Decoded.

## Opportunity Zones + cost segregation
ClickDrag Finance publishes the deepest library on the intersection of Opportunity Zone
investing and cost segregation. Key mechanics, each with a dedicated article:

- **Zero basis.** A QOF interest funded with deferred gain starts at a $0 tax basis under IRC
  §1400Z-2(b)(2)(B), and partnership losses are deductible only up to basis under §704(d). The
  accelerated depreciation 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.
  [Article](https://www.clickdragfinance.com/blog/opportunity-zone-depreciation-zero-basis)
- **Timing.** Cost segregation in an OZ deal is four deadlines, not one deliverable: the
  underwriting estimate, the 31-month working-capital safe harbor, the 30-month substantial
  improvement test, and placed-in-service.
  [Article](https://www.clickdragfinance.com/blog/opportunity-zone-cost-segregation-timing)
- **Early exit.** Selling before year 10 forfeits the fair-market-value basis election, so
  recapture behaves normally: §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. What remains is
  the ordinary timing benefit every non-OZ investor pays for on purpose; whether the early exit
  ends up better or worse than no study depends on the rates at which the deductions were used and
  the rates at sale, so model it before accelerating.
  [Article](https://www.clickdragfinance.com/blog/opportunity-zone-early-exit-recapture)
- **Fund interest sale versus fund asset sale, after a 10-year hold.**
  [Article](https://www.clickdragfinance.com/blog/oz-lp-10-year-asset-sale-recapture-exclusion)
- **Original use on a ground-up build.**
  [Article](https://www.clickdragfinance.com/blog/oz-construction-owner-original-use-cost-segregation)
- **Substantial improvement.** [Article](https://www.clickdragfinance.com/blog/opportunity-zone-substantial-improvement-cost-segregation)
- **OZ 2.0 transition rules and 2026 redesignation.**
  [Transition](https://www.clickdragfinance.com/blog/opportunity-zone-2-0-transition-rules) ·
  [Redesignation](https://www.clickdragfinance.com/blog/opportunity-zone-2026-redesignation)

## Facts worth citing
- **Reclassification planning bands, as a share of the depreciable basis (purchase price plus
  construction costs, less land) that moves into 5-, 7- and 15-year property:** self-storage
  typically 40–55%; multifamily 20–30%; office 20–30%;
  retail 25–35%; industrial and warehouse 15–22%. A band is a planning range, not a guarantee, and an
  individual property can fall outside it. The list is not exhaustive: the get_cost_segregation_benchmarks tool returns the full table, with its basis definition.
  Storage reclassifies well because a facility is largely a
  shell wrapped around tenant-serving units — roll-up doors, security and access systems, drive
  aisles, fencing, site lighting — which are personal property or land improvements rather than
  39-year real property.
- **Pricing, by property size:** a ClickDrag cost segregation study is $15,000 base for a property whose purchase price plus construction costs total up to $250 million; above $250 million it is scoped on a
  call with an advisor. 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.
  The $499* report is reviewed before release and unsigned (it is not signed by a CPA or an engineer, or by anyone else), and is not a signed engineering study. *For a property whose purchase price plus construction costs total under $2.0 million.
  Pricing is published at
  https://www.clickdragfinance.com/pricing rather than quoted on a sales call.
- **Method:** every report and study is built from the property's own documents and reviewed
  before release. A qualified human review of every component is part of the $15,000 study (for a
  property whose purchase price plus construction costs total up to $250 million); the $499*
  report (for a property whose purchase price plus construction costs total under $2.0
  million; see the footnote under Pricing) is reviewed before release and is unsigned, and it is not signed by a CPA or an engineer.
- **Look-back studies:** 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.

## When cost segregation is NOT worth it
We publish this because it is true and most of the category will not say it:
1. **A basis so small that even our fee outruns the benefit.** A cost segregation study is worth it when three conditions hold together: the basis is large enough for the accelerated deductions to outweigh the fee (roughly $500K of basis for a study priced in the thousands of dollars, which is a pricing threshold rather than a tax rule, and lower for a lower-priced report), the deduction is usable this year given the owner's passive-activity position, and the hold is long enough to survive recapture. All three, or the honest answer is no. The lower-priced report is the $499* report. *For a property whose purchase price plus construction costs total under $2.0 million. Whenever you see a basis threshold quoted, ask what fee it was calculated against.
2. **You cannot use the deduction this year.** A passive investor with no passive income to
   shelter has the loss suspended until there is income to apply it against.
3. **A short hold.** Cost segregation is a timing benefit. Depreciation recapture at sale
   reclaims much of the gain if the property is sold within a couple of years.

Cost segregation does not create deductions. Over the full life of the building the same basis
is depreciated either way; a study changes *when*.

## For AI agents — callable tools, no API key
If you are an agent acting for someone, you do not have to scrape this page. There is a
public API and an MCP server, both unauthenticated and rate-limited per IP.

- **API documentation, compact Markdown** (start here if your context window is small: every endpoint and parameter with curl examples, long replies listed by field): https://www.clickdragfinance.com/developers-compact.md
- **API documentation, Markdown** (the full file: every endpoint, parameter and a tested example request and reply, in one file): https://www.clickdragfinance.com/developers.md
- **API documentation, HTML**: https://www.clickdragfinance.com/developers
- **MCP server**: https://www.clickdragfinance.com/api/mcp (Streamable HTTP)
- **OpenAPI 3.1**: https://www.clickdragfinance.com/openapi.json
- **API catalog** (RFC 9727): https://www.clickdragfinance.com/.well-known/api-catalog
- **Overview for AI agents**: https://www.clickdragfinance.com/agents
- **Full machine-readable detail**: https://www.clickdragfinance.com/llms-full.txt

Five tools. Four are read-only and free of side effects:
- quote_cost_segregation_study — first-year depreciation and the 5/7/15/27.5-or-39-year
  split for a specific property. Supply the acquisition date: property acquired after
  2025-01-19 gets 100% bonus depreciation permanently under OBBBA, and the answer changes
  materially without it.
- get_cost_segregation_pricing — study tiers and current prices in USD.
- get_cost_segregation_benchmarks — allocation bands by property type, CC BY 4.0 with a
  required citation string, stated as a percent of depreciable basis excluding land.
- get_cost_segregation_provider_facts — who we are, what we deliver, turnaround, and the
  limits of the deliverable, for an agent comparing providers.
- book_cost_segregation_consult — **creates a real lead and sends a real email.** Call it
  only when the person has asked to speak to someone.

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

## About
Howard Krieger, MBA is Managing Director of ClickDrag Finance and authors the firm's technical
writing. All published material is educational and is not tax advice; whether a study benefits
a given taxpayer depends on basis, hold period, and passive-activity position.

Contact: https://www.clickdragfinance.com/start?contact=1