Unlocking Greater Value with the Return of 100% Bonus Depreciation

In commercial real estate, opportunities don’t end at the closing table.
Smart brokers know that post-closing value creation builds deeper client trust — and one of the most powerful ways to do that is through cost segregation.

What Is Cost Segregation?

When a commercial building is purchased, constructed, or renovated, the IRS typically requires depreciation over 39 years.

A cost segregation study [link → /understanding-cost-segregation-for-real-estate/] breaks that asset down — identifying and reclassifying components such as flooring, lighting, cabinetry, and specialty plumbing to shorter depreciation lives of 5, 7, or 15 years.

The result? Accelerated deductions and more cash flow in the early years of ownership — often producing six-figure tax savings in year one.

Why Brokers Should Care

Cost segregation isn’t just a tax strategy. For commercial real estate brokers, it’s a business development advantage.

• Differentiate your services. Go beyond listings by showing clients how to maximize after-tax ROI.
• Close more deals. When buyers see the real after-tax numbers, they buy faster and with more confidence.
• Build long-term relationships. Brokers who connect clients to cost segregation experts stay part of every future transaction.

The Return of 100% Bonus Depreciation

With the passage of the One Big Beautiful Bill, 100% bonus depreciation has returned — a major win for investors and brokers alike.

This means qualifying assets identified in a cost segregation study can now be fully deducted in the first year instead of depreciated over 5–15 years.

Example

A client buys a $2 million commercial property. A study finds $600,000 in 5-, 7-, and 15-year assets.
With 100% bonus depreciation, that entire $600,000 can now be written off in Year 1 — freeing up capital for reinvestment, upgrades, or expansion.

Why This Matters Now

• Immediate cash flow. Reinvest tax savings into the next acquisition or property improvements.
• Higher ROI. Cost segregation magnifies returns, especially in the first year.
• Buyer attraction. Savvy investors prioritize properties with proven tax strategy potential.

The Bottom Line for Brokers

Cost segregation elevates your role from transaction manager to strategic advisor.
When clients save hundreds of thousands through accelerated depreciation, you become the trusted professional they return to for every deal.

With 100% bonus depreciation reinstated, there’s never been a better time to integrate Tax Logic™ overlays into your listings and proposals.

Schedule Your Tax Logic™ Review

See how much hidden cash flow you could unlock for your clients with a free After-Tax ROI Review.
Contact Nick Coppola at [email protected] or visit theuniversedecoded.com/ to get started.

Learn more about the IRS cost segregation guidelines