Caliber Cost Segregation

Sample report

Here’s exactly what you get

Every study we deliver is a complete, professional report — Signed & Certified by a Cost Segregation Professional — that your CPA can file from. Walk through each section below to see the level of detail we provide.

Sample only — the property, figures and codes shown are illustrative, not a real client study.

1

Cover Page & Executive Summary

Your report opens with property details, the engagement scope, and a high-level summary of findings — estimated savings identified, depreciable basis, percentage reclassified, and the bottom-line impact on your income taxes. Your CPA sees the full picture in 30 seconds.

Sample report · Section 1Illustrative
Caliber Cost Segregation

Cost Segregation Study

Sample Property — Austin, TX

Single-Family Rental · Placed in service 03/2024

Est. Year 1 savings

$38,420

Reclassified

$103,838

2

Asset Classification Schedule

The core of the study. Every reclassified component is listed with its MACRS life, cost, and depreciation method. Assets are grouped by class — 5-year personal property, 7-year property, 15-year land improvements — with subtotals for each. This is the schedule your CPA enters into your tax return.

Sample report · Section 2Illustrative
ComponentLifeCost

5-Year Property (§1245)

Carpet & pad5$8,200
Window treatments5$3,400
Kitchen appliances5$6,800
Decorative lighting5$2,450
5-Year Subtotal$20,850

…continues for 7-year and 15-year classes

3

Cost Reconciliation

This is the section IRS examiners look at first. It shows that every dollar of your depreciable basis has been accounted for — reclassified assets plus remaining 27.5 or 39-year property equals your total basis exactly. No gaps, no discrepancies.

Sample report · Section 3Illustrative
Purchase price$500,000
Less: land value($87,500)
Depreciable basis$412,500
5-year property$20,850
7-year property$9,488
15-year property$73,500
Remaining 27.5-year$308,662
Total (must equal basis)$412,500
4

Depreciation Comparison

A side-by-side comparison showing your depreciation deductions with and without cost segregation over 10 years. This makes the value of the study immediately clear — especially in Year 1, when bonus depreciation applies to eligible reclassified assets.

Sample report · Section 4Illustrative
YearWithoutWith studyBenefit
1$15,000$118,838$103,838
2$15,000$11,224—
3$15,000$10,876—

…continues through year 10

5

Legal Framework & Citations

Every classification in your report is backed by specific IRS code sections, Treasury Regulations, and Revenue Procedures. If an examiner ever asks 'why is this carpet classified as 5-year property?' — the answer is documented, with the legal citation.

Sample report · Section 5Illustrative

Regulatory basis

IRC §168(e)(1)

Property with a class life of more than 4 years but less than 10 years is classified as 5-year property.

Hospital Corp. of America v. Commissioner

Addresses when items within a building are tangible personal property rather than structural components.

Rev. Proc. 87-56

Establishes class lives and recovery periods for tangible depreciable assets under MACRS.

6

Certification & Verification

The final page of your report carries the certification and signature of your Cost Segregation Professional, along with their CCSS credential. It also includes a unique verification code — your CPA or an IRS examiner can enter this code on our website to independently verify the report's authenticity.

Sample report · Section 6Illustrative

Signed & Certified by a Cost Segregation Professional

I certify that this cost segregation study was prepared under my direct supervision, consistent with the IRS Cost Segregation Audit Techniques Guide.

[Signature]

Cost Segregation Professional, CCSS

Member, National Board of Cost Segregation Specialist (NBCSS)

Verification code

SAMPLE-0000-00000

For your tax advisor

Built for your CPA

We designed the report format based on what CPAs actually need to file. No ambiguity, no guesswork, no back-and-forth.

  • Clear depreciation schedules they can enter directly into tax software
  • Cost reconciliation that proves basis accuracy — examiners check this first
  • Section 481(a) calculation included for lookback studies
  • State conformity notes so they know which deductions apply at state level
  • Unique verification code for independent authentication

Your property, your numbers

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