Cost Seg Examples

THE CPA & LEGAL NETWORK

Cost Segregation Studies

As the following examples illustrate The CPA & LEGAL Network, Inc.’s Cost Segregation analysis can bring significant financial benefits to your company.

 

The chart bellow shows the flow of depreciation expense both with and without a cost segregation study.

 

Take advantage of the accelerated depreciation available to your company now.

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Sample Cost Segregation

Tax Benefits

Total Tax Basis

Amount Reclassified to

5, 7 & 15 Yr

Percentage Reclassed

Increased Deduction

Years 1 - 5

Overall NPV

After Tax Benefit

Hotels & Restaurants:

$

$

%

$

$

Hampton Inn (Included FF&E)

7,137,000

2,514,600

35

1,383,030

420,000

Hampton In n Suites (Included FF&E)

9,709,500

3,158,000

33

2,468,000

596,000

Country Inn & Suites

5,727,400

1,167,400

20

833,524

193,000

Comfort Inn & Suites

4,407,000

1,490,000

34

819,500

245,000

Comfort Inn & Suites

2,961,200

961,600

32

451,952

154,000

Fast Food Restaurants (6 locations)

4,391,900

922,000

21

607,000

177,400

 

 

 

 

 

 

Office & Retail:

$

$

%

$

$

Call Center

13,600,000

4,018,600

30

2,113,000

614,000

Theatre & Retail Complex (Included FF&E)

14,163,000

6,555,400

46

2,887,000

916,000

Retail Center  (Acquisition w/ land)

2,767,700

468,400

17

220,700

65,900

Casino Hotel

65,458,000

13,981,500

21

9,995,000

2,490,000

Office Condo Building

3,648,900

367,000

10

220,900

59,200

Assisted Living Center (Acquisition w/land)

11,432,000

2,860,500

25

2,058,000

512,500

Office & Retail Building (Acquisition w/land)

9,800,000

2,038,400

21

1,044,500

303,200

Automobile Mall

21,500,000

6,400,000

30

3,256,000

938,000

Medical Clinic

9,803,600

2,543,800

26

1,382,400

386,400

 

 

 

 

 

 

Manufacturing & Warehousing:

$

$

%

$

$

Distribution Warehouse (Acquisition w/land)

7,213,600

1,824,800

25

578,000

214,600

Distribution Warehouse (Acquisition w/land)

6,003,600

1,845,900

31

610,000

220,700

Light Manufacturing (Acquisition w/land)

12,000,000

2,339,300

19

1,259,200

366,000

Distribution Warehouse (Acquisition w/land)

22,272,000

3,843,000

17

1,336,800

473,800

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Cost Seg Goes Green

Personal Property Tax

For The Sake of Charity

Cost Seg Definition

Cost Seg & The 1031 Exchange