Example studies
Land in these four files is 20% of cost basis — our default when no assessor split was used. Classes are the analyst’s position for the CPA to review.
Example studies. Real splits. Different houses, different percentages.
The 6919 download is the issued study file, not a mockup. These are studies we already issued on single-family rentals we operate. Each house moved a different share of depreciable basis into 5-year and 15-year property (18.1% to 28.6% on these four files). Headlines are short-life share of depreciable basis and the study’s own first-year depreciation. Not a tax-rate and not a quote.
6919 Pinehurst
15-year is the pool, concrete patio, fence, and drive. 5-year is finishes and fixtures that conveyed. Qualifying short-life property may receive 100% bonus. Your CPA decides.
26.5% of depreciable basis ($52,226 of $197,134) to 5-year and 15-year. Study year-one depreciation ≈ $56,600–$57,500.
Why it moved: 5-year is finishes, fixtures, and the sunroom. 15-year is the in-ground pool, concrete patio, fencing, and drive. The shell stays 27.5-year.
| Item | Amount |
|---|---|
| Cost basis | $246,417 |
| Land (20%) | $49,283 |
| Depreciable | $197,134 |
| 5-year personal property | $28,570 |
| 15-year land improvements | $23,656 |
| 27.5-year building | $144,908 |
| Short-life share of depreciable | 26.5% |
| Study year-one depreciation | ≈ $56,600–$57,500 |
Open the issued 6919 cost segregation study — full report, including schedules and photo appendix. Numbers match this table.
206 Bob Court
15-year is the pool and site work. 5-year is finishes and fixtures. Qualifying short-life property may receive 100% bonus. Your CPA decides.
28.6% of depreciable basis ($63,000 of $220,000) to 5-year and 15-year. 100% bonus on that short-life in tax year 2026.
Why it moved: 15-year is driven by the pool and site work. 5-year is personal property inside the house. Year-one lands on the 2026 return.
| Item | Amount |
|---|---|
| Cost basis | $275,000 |
| Land (20%) | $55,000 |
| Depreciable | $220,000 |
| 5-year personal property | $28,000 |
| 15-year land improvements | $35,000 |
| 27.5-year building | $157,000 |
| Short-life share of depreciable | 28.6% |
| Study year-one depreciation | $63,000 short-life bonus (issued study; building extra is mid-month 27.5-year) |
820 Ridgeway
5-year is a small ranch’s finishes and fixtures. 15-year is the gravel drive, wood privacy fence, and covered porch. Short-life share is lower than the pool homes.
18.1% of depreciable basis ($14,000 of $77,155) to 5-year and 15-year. Study year-one depreciation $14,861.
Why it moved: 5-year is cabinetry, flooring, fixtures, and trim. 15-year is the gravel drive, wood privacy fence, and covered porch.
| Item | Amount |
|---|---|
| Cost basis | $96,444 |
| Land (20%) | $19,289 |
| Depreciable | $77,155 |
| 5-year personal property | $8,950 |
| 15-year land improvements | $5,050 |
| 27.5-year building | $63,155 |
| Short-life share of depreciable | 18.1% |
| Study year-one depreciation | $14,861 |
2624 Selzer
5-year is finishes and fixtures across both levels. 15-year is gravel pads, decks, screened porch, awning, and retaining walls.
27.2% of depreciable basis ($20,050 of $73,826) to 5-year and 15-year. Study year-one depreciation $20,457.
Why it moved: 15-year is gravel pads, decks, screened porch, kitchen slab, and retaining walls. 5-year is interior personal property.
| Item | Amount |
|---|---|
| Cost basis | $92,282 |
| Land (20%) | $18,456 |
| Depreciable | $73,826 |
| 5-year personal property | $10,850 |
| 15-year land improvements | $9,200 |
| 27.5-year building | $53,776 |
| Short-life share of depreciable | 27.2% |
| Study year-one depreciation | $20,457 |
Year-one depreciation figures are from the issued studies. Short-life share is (5-year + 15-year) ÷ depreciable basis and is different on every house. Not a quote. Not a guarantee. Your CPA applies tax law to you.