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![Page 1: MSATP FACEBOOK Cost Seg Presentation · , } Á M } ^ P P ] } v A Z & o } Á î ì í ô î t Z ] } ^ P P ] } v M d Z } } ( v o Ç Ì ] v P v ] v ] ( Ç ] v P ] v ] o v o l u µ o](https://reader033.pdfslide.us/reader033/viewer/2022052101/603b97fa86ab942b4f07109c/html5/thumbnails/1.jpg)
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FACEBOOK LIVE
Jerry LotzApril 12, 2018
Cost Segregation - TPR Implementation
![Page 2: MSATP FACEBOOK Cost Seg Presentation · , } Á M } ^ P P ] } v A Z & o } Á î ì í ô î t Z ] } ^ P P ] } v M d Z } } ( v o Ç Ì ] v P v ] v ] ( Ç ] v P ] v ] o v o l u µ o](https://reader033.pdfslide.us/reader033/viewer/2022052101/603b97fa86ab942b4f07109c/html5/thumbnails/2.jpg)
How? Cost Segregation = Cash Flow
©2018
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What is Cost Segregation?
•The process of analyzing and identifying residential rental/multi-family or commercial building components that are eligible for accelerated depreciation, providing a significant tax benefit for the taxpayer•Engineering-based is defined as the “Certain Method” by the IRS
•Accelerating Depreciation increases expense deductions to offset the incomeRESULT = TAX SAVINGS = CASH FLOW
•Client can use the cash today instead of leaving with the IRS for 27.5 or 39 years
Personal Property is Segregated from Real Property
$50k to $90k in Savings per $1 Million in BasisWorks on $250k+ buildings
Cost Segregation - TPR Implementation
![Page 3: MSATP FACEBOOK Cost Seg Presentation · , } Á M } ^ P P ] } v A Z & o } Á î ì í ô î t Z ] } ^ P P ] } v M d Z } } ( v o Ç Ì ] v P v ] v ] ( Ç ] v P ] v ] o v o l u µ o](https://reader033.pdfslide.us/reader033/viewer/2022052101/603b97fa86ab942b4f07109c/html5/thumbnails/3.jpg)
©2018
Cost Segregation - TPR Implementation
Explaining Cost Segregation
Straight-Line
•Hamburger
Cost Segregation•2 All Beef Patties•Special Sauce•Lettuce •Cheese•Pickles•Onions on a •Sesame Seed Bun
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Explaining Cost Segregation
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4 Cost Segregation - TPR Implementation
5 & 7 Year Property Decorative building elements, wallpaperSpecialty electrical, plumbing, mechanical Carpet, flooring, crown moldings, Built In cabinets, counter topsSecurity, special lighting, window treatmentsCommunications, cable Kitchen fixtures, refrigeration equipment
15 Year PropertyLandscaping, paving, fencing, site utilities, parking lot, signage, sidewalks, sprinklers, walkways
Cost Segregation vs Straight-Line Depreciation
![Page 5: MSATP FACEBOOK Cost Seg Presentation · , } Á M } ^ P P ] } v A Z & o } Á î ì í ô î t Z ] } ^ P P ] } v M d Z } } ( v o Ç Ì ] v P v ] v ] ( Ç ] v P ] v ] o v o l u µ o](https://reader033.pdfslide.us/reader033/viewer/2022052101/603b97fa86ab942b4f07109c/html5/thumbnails/5.jpg)
Cost Segregation - TAX Cuts & Jobs Act
HUGE ADVANTAGE
©2017
5 Cost Segregation - TPR Implementation
• 5yr., 7yr. and 15yr. property placed in-service after Sept. 27, 2017 and for the NEXT five years is allowed 100% BONUS DEPRECIATION!
• Roughly 10-25% of the total building asset is NOW eligible for 100% bonus in year ONE
• New construction or old construction qualify
This is a GAMECHANGER!!!!!
![Page 6: MSATP FACEBOOK Cost Seg Presentation · , } Á M } ^ P P ] } v A Z & o } Á î ì í ô î t Z ] } ^ P P ] } v M d Z } } ( v o Ç Ì ] v P v ] v ] ( Ç ] v P ] v ] o v o l u µ o](https://reader033.pdfslide.us/reader033/viewer/2022052101/603b97fa86ab942b4f07109c/html5/thumbnails/6.jpg)
. Any Building USA
Building Cost $ 2,200,000
2018 2022
Date Acquired: January 2017
Tax Year: 2017
Current Method
Accumulated Depreciation Reported
27.5 year straight line method $ 76,670 $ 156,662 $ 476,630
Alternative Method
Cost Segregation Study Accumulated Depreciation
5 yr. $ 74,800 $ 194,480 $ 374,000
15 yr. $ 7,700 $ 22,330 $ 67,612
27.5 yr. $ 58,269 $ 119,063 $ 362,239
Total $ 140,769 $ 335,873 $ 803,851
Results for Tax Year: 2017 2018 2022
Increased Accumulated Depreciation Expense $64,09
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$179,2
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$327,2
21Tax Rate (Estimated) 39.6% 39.6% 39.6%
Estimated Accumulated Tax Savings Benefit $ 25,383 $ 70,968 $ 129,580
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. Any Building USA
![Page 8: MSATP FACEBOOK Cost Seg Presentation · , } Á M } ^ P P ] } v A Z & o } Á î ì í ô î t Z ] } ^ P P ] } v M d Z } } ( v o Ç Ì ] v P v ] v ] ( Ç ] v P ] v ] o v o l u µ o](https://reader033.pdfslide.us/reader033/viewer/2022052101/603b97fa86ab942b4f07109c/html5/thumbnails/8.jpg)
. Any Building USA
![Page 9: MSATP FACEBOOK Cost Seg Presentation · , } Á M } ^ P P ] } v A Z & o } Á î ì í ô î t Z ] } ^ P P ] } v M d Z } } ( v o Ç Ì ] v P v ] v ] ( Ç ] v P ] v ] o v o l u µ o](https://reader033.pdfslide.us/reader033/viewer/2022052101/603b97fa86ab942b4f07109c/html5/thumbnails/9.jpg)
. Any Building USA
WHO Qualifies and WHO Benefits
•Owners and sometimes leaseholders of residential rental, multi-family, and commercial property•Properties newly bought, newly built, remodeled and even those owned for a number of years
•Manufacturers, Food Processing Plants, Poultry Farms•Warehouses, Residential Rentals, Apartments, Condos, Hotels•Auto Dealers, Franchises, Restaurants, Supermarkets, Offices •Retail Malls, Strip Centers, Medical/Dental Bldgs., Laboratories•Nursing and Assisted Living Facilities, Hospitals, Funeral Homes•Refineries, Self Storage locations, All Types of Buildings….
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Capital to Expense Reversal Examples $$
©2017
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Apartment Complex
• Purchased in 1993• Cost $1.1 million• Improvements over years
– $4 million, $160k, $2.7million, $70k, $26K, $900k
Resulted in Tax Savings of $554,000
Office Building Converted to Hotel
• Purchased in 2000• Cost $1.6 million• Multiple Improvements
– $10 million, $1.2 million, $41K, $30K
Resulted in Tax Savings of $1.1 Million
Office Building•Purchased in 2007•Cost $560,250
Resulted in Tax Savings of $69,800
Self Storage•Purchased in 2016•Cost $2,460,000
Resulted in Tax Savings of $44,654
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It is Easy to Start!
© 2018
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We will provide a No-Cost Analysis of Your Client’s Commercial Property
Data Required1. Real Estate Listing 2. Client’s Depreciation Schedule3. OR --- The Following Information
- Type of Building- Cost Basis- Year and month acquired- Improvements (Year and month + Cost)
CSSI will generate a no-cost analysis for you!
Cost Segregation - TPR Implementation
![Page 12: MSATP FACEBOOK Cost Seg Presentation · , } Á M } ^ P P ] } v A Z & o } Á î ì í ô î t Z ] } ^ P P ] } v M d Z } } ( v o Ç Ì ] v P v ] v ] ( Ç ] v P ] v ] o v o l u µ o](https://reader033.pdfslide.us/reader033/viewer/2022052101/603b97fa86ab942b4f07109c/html5/thumbnails/12.jpg)
Let’s Get Started
©2018
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Jerry Lotz
Savings Advisor
CostSeg Energy Solutions
410-878-2553
Cost Segregation - TPR Implementation
Let US Help Reduce Your Client’s Taxes!
www.CostSegES.com
Let Us Provide a No Cost Analysis for You!
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