Cost Segregation for Real Estate Investors and Tax Pros – Accelerated Depreciation Under Today’s Rules
Lesson 3.4 – What Happens at Sale: Depreciation Recapture Basics
Cost Segregation for Real Estate Investors and Tax Pros – Accelerated Depreciation Under Today’s Rules
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Module 0 – Big Picture & Cost Segregation Roadmap
This module sets the stage for the entire course. You’ll see who cost segregation is for, why it matters under the Big Beautiful Tax Bill, and how the course is structured so you can follow the roadmap in order. By the end of this module, you’ll know exactly what to expect and how to get the most value whether you’re an investor, STR host, or tax pro.
Module 1 – Cost Seg Fundamentals: How Buildings Turn into Deductions
This module gives you a solid foundation in how depreciation works, how assets are classified into 5/7/15/27.5/39-year property, and how bonus depreciation supercharges cost seg. You’ll also walk through a full example so you can see how the numbers actually play out on a real-world property.
This module shows you how to safely use a planning template to estimate cost seg benefits without stepping into “fake study” territory. You’ll learn what inputs you need, how to handle land vs building splits, how to compare different properties, and when a professional engineering study becomes essential.
Here you’ll move from numbers to strategy. This module covers Real Estate Professional Status, the short-term rental “loophole,” multi-year planning, depreciation recapture at sale, and how to combine cost seg with 1031 exchanges for long-term growth.
Clear explanation of depreciation recapture, how it works on short-life vs building components, and why cost seg still often wins after recapture is considered.
Exercise Files
CS-M3-L4-Handout (docx)
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