This Miami, Florida office building was purchased in 2018 for $3.3 million. Without a cost segregation study, it would have depreciated by $55,385 in the first year. Instead, investors applied a cost segregation study to accelerate first-year depreciation to $362,423.
| Study Type (Office Building – Miami, FL) | Class Life | Percentage | Accelerated Tax |
| Cost Segregation | 5-Year | 17.22% | $379,826.14 |
| Cost Segregation | 15-Year | 15.06% | $332,102.05 |
| Cost Segregation | 39-Year | 67.72% | $30,321.00
|
| Total 1st Yr Depreciation with Cost Seg | $742,252.19
| ||
| Depreciation 1st Yr without Cost seg | 39-Year | 100% | $55,385.00
|
| Total Difference in depreciation 1st Year | $686,867.19 |
% amounts relate to how much was reallocated from the depreciated basis
