Cost Segregation Study for Industrial, CRE, Data Center
Cost Segregation Study for Industrial, CRE, Data CenterCost Segregation Study for Industrial, CRE, Data CenterCost Segregation Study for Industrial, CRE, Data Center
Infrastructure, Industrial & Commercial RE Nationwide
Cost Segregation Where Infrastructure Complexity Comes First
Modern cost segregation increasingly centers on infrastructure and power-intensive assets — data centers, nuclear and electric generation facilities, and industrial properties — where traditional approaches frequently fail due to asset complexity.
These assets typically involve:
- concentrated electrical and mechanical systems
- specialized construction premiums
- extensive site and utility infrastructure
- heightened risk of improper land abstraction
Our work is structured to address infrastructure-grade complexity first, while applying the same discipline to conventional commercial properties.
Our Role
CostSegregationExpert.com provides execution-focused cost segregation studies using an engineering- and appraisal-driven methodology, with particular strength in infrastructure and industrial assets.
We work with:
- CPAs and tax advisors
- infrastructure and industrial owners
- commercial real estate investors
- multi-state portfolios
All engagements are governed by federal tax law and supported nationwide.
Property Types We Serve
Infrastructure & Power-Intensive Assets
- Data centers
- Nuclear facilities
- Electric generation facilities
- Energy and utility-related infrastructure
Industrial & Specialized Properties
- Manufacturing facilities (QPP)
- Warehouses and distribution centers
- Cold storage and logistics facilities
Commercial Real Estate
- Office and professional buildings
- Retail and mixed-use properties
- Medical facilities
Hospitality
- Hotels and lodging properties
Our Methodology (Built for Infrastructure, Applied Universally)
Engineering and Appraisal-Driven
Engineering analysis identifies building and site systems.
Appraisal judgment is required to abstract land value and allocate cost properly.
Our methodology includes:
- Engineering-based identification of building and site components
- Reconstruction of Replacement Cost New (RCN) for improvements
- Recognition of:
- physical depreciation
- functional obsolescence
- economic obsolescence
- Residual and market-based land value abstraction
- Proper classification of:
- §1245 property (5-, 7-, and 15-year recovery lives, eligible for combination under 100% bonus depreciation where applicable)
- §1250 property (27.5-year or 39-year straight-line depreciation, depending on property type)
- non-depreciable land
Land value is a residual market conclusion, not a cost percentage.
This approach is essential for infrastructure assets and equally applicable to conventional commercial properties.
Qualified Production Property (QPP) & 100% Bonus Depreciation
Infrastructure and industrial facilities often contain significant Qualified Production Property, particularly in:
- electrical and mechanical systems
- interior and process-driven improvements
- specialized build-outs
Our role is to:
- evaluate eligibility, not exaggerate outcomes
- align classifications with placed-in-service timing
- support depreciation treatment associated with 100% bonus depreciation, where applicable
- document assumptions clearly and conservatively
We emphasize accuracy, consistency, and defensibility.
Preliminary Cost Segregation Feasibility Review (No Fee)
CPAs and owners typically require a preliminary assessment before commissioning a full study.
Our no-fee preliminary review:
- is high-level and qualitative
- assesses suitability and complexity
- identifies potential limitations or risk factors
- does not include estimates, allocations, or tax positions
This preliminary review does not constitute a cost segregation study, appraisal, valuation, or tax advice and may not be relied upon for tax reporting or filing purposes.
Nationwide Coverage
Cost segregation studies are governed by federal tax law, not geography.
We support:
- single-asset engagements
- multi-state portfolios
- infrastructure, industrial, and commercial properties across all U.S. jurisdictions
Work With Us
If you are a CPA, tax advisor, or owner evaluating cost segregation for infrastructure, industrial, or commercial real estate, we invite you to begin with a preliminary review.
Request a Preliminary Cost Segregation Review
Credentials of David Hahn
