COMMERCIAL REAL ESTATE · DEPRECIATION INTELLIGENCE
Cost segregation,
by property class.
Engineered studies with property-specific reclassification benchmarks drawn from 412 commercial deals across forty-one states. IRS-defensible, CPA-ready, audit-included.
MEDIAN RECLASS 30.4% · MED YR-1 BENEFIT $624K
CLASS INDEX
OFF Office 26%RTL Retail 32%RST Restaurant 31%MED Medical Office 32%IND Industrial 21%HOS Hospitality 30%STO Self-Storage 34%MF5 Multifamily 5+ 18%
01 · BENCHMARK ATLAS |
Reclassification rates by property class (n=412)
UPDATED 2026-05-11 · LIVE
01 / HOS n = Industry sources (AICPA, IRS ATG)
Hospitality
30%
MEDIAN
26-34%P50
02 / IND n = 24
Industrial
20.7%
MEDIAN
18-30%P50
03 / MED n = 28
Medical Office
31.8%
MEDIAN
30-35%P50
04 / MF5 n = 41
Multifamily (5+ Units)
18.1%
MEDIAN
16-20%P50
05 / OFF n = 47
Office
26.3%
MEDIAN
24-30%P50
06 / RST n = 31
Restaurant
30.5%
MEDIAN
28-33%P50
07 / RTL n = 38
Retail
32.3%
MEDIAN
29-34%P50
08 / STO n = Industry sources (SSA, IRS ATG)
Self-Storage
34%
MEDIAN
30-38%P50
02 · METHODOLOGY
Site-visited. Engineer-led. Workpapered to the line.
Every commercial study is performed by a credentialed engineer with second-engineer review. Every reclass entry is traceable to a documented asset. No software shortcuts, no template outputs.
READ FULL METHODOLOGY → STEPPHASEOWNEROUTPUTDURATION
01 Scoping Partner Engagement memo 1 day
02 Document intake Engineer Indexed corpus 3 days
03 Site visit PE Field record 1 day
04 Asset identification PE § 1245 / 1250 inventory 4 days
05 Cost allocation Engineer Allocation schedule 3 days
06 Second-engineer review Reviewer Sign-off memo 2 days
07 Report preparation Engineer Engineered study 5 days
08 Delivery & defense Partner CPA-ready deliverable 1 day
KPI · 01
$1.84B
Basis reclassified
KPI · 02
412
Studies completed
KPI · 03
41
States active
KPI · 04
30.4%
Median reclass rate
KPI · 05
0
Studies overturned
03 · SAMPLE REPORT
Read the work before you commission the work.
Cover · Exec summary
P. 03 SAMPLE-OFF-24
Asset detail · § 1245
P. 10 SAMPLE-OFF-24
Reclass table · year 1
P. 17 SAMPLE-OFF-24
Depreciation schedule
P. 24 SAMPLE-OFF-24
FOR CPA EVALUATORS
White-label studies delivered under your firm's brand · referral attribution · audit defense included for the life of the study.