📊 Accelerated Tax Shelter Metrics
Total Depreciable Building Basis
$1,517,000
Total Accelerated Reclassified Basis (5 & 15-Yr)
$424,760 (28.0%)
Year-1 Bonus Depreciation Deduction
$254,856
Immediate Year-1 Tax Cash Savings
+$94,297
Return on Cost Seg Study Fee (ROIC)
1,864.5%
🏢 Tax Code Power: Under IRS Sec. 1245 & 1250, engineering studies typically reclassify 20% to 35% of building basis into immediate accelerated deductions.