Cost Segregation by Property Type

Every building has a different mix of structural systems, business assets, and land improvements. Find the guide for your property before requesting a study.

Choose Your Property Type

These guides explain what a study team reviews, which documents help, and which ownership or use questions to resolve.

Apartments

See the assets, records, and tax questions that shape a study for this property type.

Hotels

See the assets, records, and tax questions that shape a study for this property type.

Restaurants

See the assets, records, and tax questions that shape a study for this property type.

Self Storage

See the assets, records, and tax questions that shape a study for this property type.

Medical Offices

See the assets, records, and tax questions that shape a study for this property type.

Warehouses

See the assets, records, and tax questions that shape a study for this property type.

Retail

See the assets, records, and tax questions that shape a study for this property type.

Manufacturing

See the assets, records, and tax questions that shape a study for this property type.

Car Washes

See the assets, records, and tax questions that shape a study for this property type.

Gas Stations

See the assets, records, and tax questions that shape a study for this property type.

RV Parks

See the assets, records, and tax questions that shape a study for this property type.

Mobile Home Parks

See the assets, records, and tax questions that shape a study for this property type.

Banks and Credit Unions

See the assets, records, and tax questions that shape a study for this property type.

Grocery Stores and Supermarkets

See the assets, records, and tax questions that shape a study for this property type.

Shopping Centers and Strip Malls

See the assets, records, and tax questions that shape a study for this property type.

Mixed-Use Buildings

See the assets, records, and tax questions that shape a study for this property type.

Wineries, Breweries, and Distilleries

See the assets, records, and tax questions that shape a study for this property type.

Golf Courses and Country Clubs

See the assets, records, and tax questions that shape a study for this property type.

Marinas and Boat Storage

See the assets, records, and tax questions that shape a study for this property type.

Data Centers

See the assets, records, and tax questions that shape a study for this property type.

Research and Laboratory Facilities

See the assets, records, and tax questions that shape a study for this property type.

Airplane Hangars and Aviation Facilities

See the assets, records, and tax questions that shape a study for this property type.

Movie Theaters and Entertainment Venues

See the assets, records, and tax questions that shape a study for this property type.

Laundromats

See the assets, records, and tax questions that shape a study for this property type.

Funeral Homes

See the assets, records, and tax questions that shape a study for this property type.

Cold Storage Facilities

See the assets, records, and tax questions that shape a study for this property type.

Leasehold Improvements

See the assets, records, and tax questions that shape a study for this property type.

A Guide Is the Starting Point

Property type suggests where short-life components may exist, but it does not decide classification. The report must connect each asset to its function, source cost, tax ownership, and placed-in-service date. Stratum performs that analysis; AE Tax Advisors handles discovery calls and broader tax planning conversations.

Talk Through Your Property

Bring your basis, placed-in-service date, land allocation, and renovation history.

Book a Free AE Tax Advisors Call →