Cost Segregation Depreciation - 0.2 CPE

Accelerated Deductions Start With Proper Classification.

Cost segregation allows taxpayers to break real estate into separate components and accelerate depreciation on qualifying property. While the strategy can improve early-year cash flow, it requires careful classification, documentation, and awareness of future recapture consequences.

Learning Objective

Evaluate how cost segregation studies accelerate depreciation deductions and affect property classification under Sections 1245 and 1250.

Course Description

This nano-learning course examines cost segregation strategies, accelerated depreciation rules, and the classification of real property and tangible personal property under federal tax law.

Recommended For

Tax and accounting professionals advising real estate investors, property owners, developers, or businesses acquiring, renovating, or depreciating commercial or rental property.

Why This Course Is Important

Cost segregation can create substantial tax savings by moving certain assets into shorter recovery periods. However, aggressive or unsupported classifications can increase audit risk, affect Section 199A planning, complicate 1031 exchanges, and trigger depreciation recapture when the property is sold.

Author / Instructor

Lee T. Reams, Sr., BSME EA
Lee T. Reams, Sr. is an Enrolled Agent with extensive experience in tax preparation, representation, and advanced tax planning. He is known for helping practitioners apply complex tax rules in real-world client situations.

Course Details

This course qualifies for NASBA continuing professional education credit. CountingWorks, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. 

Use Depreciation Strategy with Confidence

Start Cost Segregation Depreciation and learn how property classification affects depreciation timing, tax savings, and long-term planning.