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Bonus depreciation
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Pennsylvania owners

Cost Segregation Articles & Resources

Plain-English guidance on cost segregation, bonus depreciation, and the depreciation rules that affect commercial property owners. Written for owners, not for accountants.

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Cost Segregation and the One Big Beautiful Bill Act of 2025
June 2026  |  Bonus Depreciation

The One Big Beautiful Bill Act of 2025 made 100% bonus depreciation permanent for qualifying property placed in service after January 19, 2025. Here is what it means for commercial owners, what 100% bonus depreciation covers, and how the Form 3115 look-back treats missed depreciation on property you already own.

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More Articles

What Is Cost Segregation? A Commercial Owner's Guide
June 2026  |  Basics

The mechanics, in plain English: how a building is split into 5, 7, 15, and 39-year components, and what that does to the timing of your deductions.

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How Much Does a Cost Segregation Study Cost?
June 2026  |  Cost & Benefit

What drives the fee, how to judge benefit against cost, and the rule of thumb for when a study is worth it.

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The Form 3115 Look-Back: Claiming Missed Depreciation Without Amending Returns
June 2026  |  Look-Back

How owners of older property claim a catch-up deduction under Section 481(a), without amending prior returns.

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Depreciation Recapture, Explained
June 2026  |  Recapture

The honest trade-off when you sell, and why a 1031 exchange changes the math.

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Cost Segregation for Pennsylvania Commercial Owners
June 2026  |  Pennsylvania

A local guide for commercial owners across Montgomery, Chester, Bucks, and Lehigh counties.

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Cost Segregation by Property Type: Multifamily, Hotels, Restaurants, Medical, RetailSOONWhich building types yield the largest reclassifications, and why.
IRS ATG Aligned  ·  Methodology per IRS Pub 946 & Treas. Reg. §1.168  ·  Engineering-based component studies  ·  Form 3115 / 481(a) look-back  ·  Works directly with your CPA
Basis works with commercial and short-term rental owners in all 50 states, with guides covering 44 vacation rental markets. Estimates run off the county's own assessment records, including a proprietary data engine covering more than 14,000 Pennsylvania commercial and industrial parcels.