Typically any type of commercial property placed in service after December 31, 1986 will qualify for a Cost Segregation Study. Restaurants, Professional Offices, Warehouse Facilities, Retail Facilities, Medical Clinics and Auto Dealerships are good examples. Be aware that properties purchased 10 & 15 years ago can receive huge year 1 benefits from a Cost Segregation Study. The IRS allows you to look-back and catch up on all of the depreciation that would have been available as if the Cost Segregation Study was produces in the initial purchase year. This is known as a look back cost segregation study and it is often over looked by CPAs and accountants.
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