cost segregation

Jason this is true. You will lose your ability to use this deductions later if you expedite the depreciation on the front side. However most people need the cash flow early on in the process. So it helps to solidify  projects that may be doing ok, but could use extra cash in the beginning for renovations. To be clear the depreciation amount does not change, the option here is do I take the depreciation over 27.5 years or over A shorter period of time. We personally have used cost segregation for 10+ years and we use the on everything over 250,000.  I prefer to have my money now. In later years when the deductions are slim we always try and utilize the de minimissafe harbor model. This allows to maintain a lot of the deductions.