ASCSP · IRS PUB. 5653 · § 1.168(i)-6 · 412 STUDIES · $1.84B RECLASSIFIED
Commercial · CostSeg BENCHMARKS v2.4
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PROPERTY-CLASS BENCHMARKS

Cost segregation, by property class.

Every commercial property type has a distinct reclassification profile. Office reclassifies in the mid-20s; retail and medical office reclassify into the low-30s; hospitality and self-storage clear 30% routinely. Pick a property class to see the engineered benchmarks and three representative analyses across eight commercial property types.