45L Case Study on Apartments in North Carolina

Narrative In 2024, the owners engaged Engineered Tax Services for a cost segregation analysis for a campground property in Farmington, Pennsylvania. The property, which included a home, equipment/fixtures, and buildings, was placed in service in May 2023 , with a total depreciable basis of $2,650,000.00. The purpose of the engagement was to analyze the property’s construction and acquisition costs to identify

Narrative In 2024, the owners of a residential property in La Jolla, California, engaged Engineered Tax Services (ETS) to perform a cost segregation study. The building was placed in service on April 5, 2024, with a total depreciable basis of $491,960. The purpose of the study was to analyze the property’s construction and reclassify its components into appropriate depreciation categories

Narrative In 2025, the owners of a commercial property in Athens, Georgia, engaged Engineered Tax Services (ETS) to conduct a cost segregation study. The building was placed in service on December 27, 2024, with a total depreciable basis of $4,038,274.40. The purpose of the engagement was to analyze the property’s construction and identify assets eligible for shorter depreciation recovery periods

Narrative In 2022, the owners of a wedding venue in Gunter, Texas, undertook strategic tax planning to enhance their investment. The property consists of a newly constructed building designed for commercial use and improved with modern building systems and site enhancements. The structure was developed with high-quality materials and workmanship suited for long-term operation.  The property features durable interior and