Layne Cost Segregation
Cost Segregation Benefit Analysis
Enter the property and see the estimated depreciation deduction with and without a cost segregation study, including the 481(a) catch-up on a property you already own. Compare up to four properties side by side and download the Opportunity Summary.
Disclaimer. These figures are estimated depreciation deductions that reduce taxable income, not dollar-for-dollar tax savings. Calculations use IRS MACRS tables and published bonus depreciation schedules; the 481(a) catch-up assumes straight-line depreciation in all prior years. This is not a formal cost segregation study and should not be used for tax filing. Consult a qualified tax professional. For an IRS-defensible study, request a proposal from Layne Cost Segregation.
For agents and integrations
Every input is a query parameter, so a bot that can fetch a link can run the analysis. Property 1 is unprefixed; properties 2 to 4 use p2_, p3_, p4_ in front of the same names.
- address
- Street address (required)
- name
- Property name, printed on the summary
- acq
- purchase (default) or new_construction
- type
- Residential, Multifamily, Industrial, Office, Retail, Restaurant, Special Purpose, Hospitality
- class
- An asset class of that type; the list is at /json?taxonomy=1
- basis
- price (default) or depr: what amount is
- amount
- Purchase price, depreciable basis, or build cost excluding land
- purchase_date
- YYYY-MM-DD; construction start for a new build
- land
- 20% or 250000 for a purchase in price mode; required, never assumed
- renovation
- Dollars added to the depreciable basis
- in_service
- YYYY-MM-DD placed in service
- study_year
- Tax year of the study; default this year; later than the in-service year means a lookback
- rate
- Federal rate in percent, default 37, one value for every property
GET /json?… the numbers as JSON with page_url and pdf_url
GET /pdf?… the Opportunity Summary PDF; add recipient=Name for the cover
POST /request JSON with kind (proposal or land_study), name, property_name, email, plus the inputs; Layne follows up