Cost 

Segregation Analysis for
Main Street Apartments
123 Main St 
New York, NY 10001

Summary of Estimated Tax Benefits1 $ Cost Segregation Results2 $ %
Additional Year 1 Tax Deduction $257,718.89 5 Year Property $192,861.97 19.29%
Increased Year 1 Cash Flow $95,355.99 15 Year Property $69,225.93 6.92%
Net Present Value $56,780.02 27.5 or 39 Year Property $737,912.10 73.79%
Total $1,000,000.00 100.00%

Cost Segregation Allocations

19.29 %

User Inputs
Property Type Multifamily Residential (2­3 units)
Building Cost Basis 1,000,000
6.92 %
Purchase Date 07/01/2022
Current Tax Year 2022
Bonus Depreciation4 100%
ROI Factor 8%
73.79 %
Federal Tax Rate 37%

5 Year Property 15 Year Property

27.5 or 39 Year Property

Cost Segregation Results Detail

Asset Category Estimated Cost Life Method Convention3 Asset Class Bonus %

General Building $737,912.10 27.5 Yr SL MM BLDG 0%

Removable Floor Coverings $75,965.62 5 Yr 200% DB HY / MQ 57.0 100%

Ceiling Fans $5,445.62 5 Yr 200% DB HY / MQ 57.0 100%
Window Treatments $2,866.40 5 Yr 200% DB HY / MQ 57.0 100%
Closet Shelving $1,852.03 5 Yr 200% DB HY / MQ 57.0 100%
Decorative Light Fixtures $3,044.98 5 Yr 200% DB HY / MQ 57.0 100%
Appliances $57,255.07 5 Yr 200% DB HY / MQ 57.0 100%
Kitchen Sinks $3,125.98 5 Yr 200% DB HY / MQ 57.0 100%
Kitchen Cabinets and Countertops $39,508.03 5 Yr 200% DB HY / MQ 57.0 100%
Electrical to Personal Property $3,798.25 5 Yr 200% DB HY / MQ 57.0 100%
Tangible Personal Property $192,861.97

Swimming Pool ­ 15 Yr 150% DB HY / MQ 00.3 100%

Driveways and Sidewalks $28,095.39 15 Yr 150% DB HY / MQ 00.3 100%
Decks and Patios $9,833.90 15 Yr 150% DB HY / MQ 00.3 100%
Landscaping $16,057.43 15 Yr 150% DB HY / MQ 00.3 100%
Irrigation System ­ 15 Yr 150% DB HY / MQ 00.3 100%
Site Fencing and Retaining Walls $15,239.22 15 Yr 150% DB HY / MQ 00.3 100%
Land Improvement Property $69,225.93

Grand Total $1,000,000.00
Yearly Depreciation By Asset Type

Tax Year Tangible Personal Property Land Improvement Property Building Property Total

2022 $192,861.97 $69,225.93 $12,300.99 $274,388.89
2023 ­ ­ $26,830.48 $26,830.48
2024 ­ ­ $26,830.48 $26,830.48
2025 ­ ­ $26,830.48 $26,830.48
2026 ­ ­ $26,830.48 $26,830.48
2027 ­ ­ $26,830.48 $26,830.48
2028 ­ ­ $26,830.48 $26,830.48
2029 ­ ­ $26,830.48 $26,830.48
2030 ­ ­ $26,830.48 $26,830.48
2031 ­ ­ $26,830.48 $26,830.48
2032 ­ ­ $26,837.86 $26,837.86
2033 ­ ­ $26,830.48 $26,830.48
2034 ­ ­ $26,837.86 $26,837.86
2035 ­ ­ $26,830.48 $26,830.48
2036 ­ ­ $26,837.86 $26,837.86
2037 ­ ­ $26,830.48 $26,830.48
2038 ­ ­ $26,837.86 $26,837.86
2039 ­ ­ $26,830.48 $26,830.48
2040 ­ ­ $26,837.86 $26,837.86
2041 ­ ­ $26,830.48 $26,830.48
2042 ­ ­ $26,837.86 $26,837.86
2043 ­ ­ $26,830.48 $26,830.48
2044 ­ ­ $26,837.86 $26,837.86
2045 ­ ­ $26,830.48 $26,830.48
2046 ­ ­ $26,837.86 $26,837.86
2047 ­ ­ $26,830.48 $26,830.48
2048 ­ ­ $26,837.86 $26,837.86
2049 ­ ­ $26,830.48 $26,830.48
2050 ­ ­ $1,121.63 $1,121.63
2051 ­ ­ ­ ­
2052 ­ ­ ­ ­
2053 ­ ­ ­ ­
2054 ­ ­ ­ ­
2055 ­ ­ ­ ­
2056 ­ ­ ­ ­
2057 ­ ­ ­ ­
2058 ­ ­ ­ ­
2059 ­ ­ ­ ­
2060 ­ ­ ­ ­
2061 ­ ­ ­ ­
Total $192,861.97 $69,225.93 $737,912.10 $1,000,000.00

Notes

1.  Calculations of tax benefits are estimates ONLY. Please consult with your qualified tax advisor to determine how a cost segregation study will impact your federal
and state income taxes.
2.  The accuracy of the cost segregation results are dependent on the quality and accuracy of the data you input. If you see anything that does not appear correct,
please reach out to us to discuss a correction.
3.  Tangible Personal and Land Improvement Property are typically depreciated using the half­year ("HY") convention, unless mid­quarter ("MQ") convention applies
(i.e., the aggregate basis of property subject to half­year convention placed in service during the last 3 months of the tax year exceeds 40%). All calculations in this
report assume HY convention.
4.  The applicable bonus depreciation % is based on many factors, including when the asset was acquired and placed in service. You may or may not be eligible to
claim bonus depreciation. Please consult with your qualified tax advisor to determine what bonus depreciation % you are eligible to claim.

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