Case studies

Every page in this group is a hypothetical illustration. None is a real client, property, or result, and none reports savings.

Showing 24 of 24 pages.

• Case studies
  Sample study

  Illustrative Single-Family Rental Acquisition

  A worked example of allocating a house purchase among land, 27.5-year building, 5-year appliances, and 15-year driveway. Educational information, not tax advice.

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  Sample study

  Illustrative Multifamily Acquisition

  A hypothetical apartment purchase used to show clubhouse (39-year), dwellings (27.5-year), site work (15-year), and appliances (5-year) on one ticket. Educational information, not tax advice.

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• Case studies
  Sample study

  Illustrative Hotel Property

  A hypothetical limited-service hotel used to separate 39-year building, 5-year guest-room furniture, and 15-year surface parking. Educational information, not tax advice.

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• Case studies
  Sample study

  Illustrative Restaurant Property

  A hypothetical restaurant build-out highlighting dedicated kitchen utilities versus central HVAC, using the IRS restaurant matrix. Educational information, not tax advice.

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• Case studies
  Sample study

  Illustrative Office Building

  A hypothetical office purchase used to show 39-year structure, possible movable partitions, and later QIP interiors. Educational information, not tax advice.

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  Sample study

  Illustrative Warehouse

  A hypothetical dry warehouse with racking and a truck court, showing how little of a simple box is short-life property. Educational information, not tax advice.

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• Case studies
  Sample study

  Illustrative Retail Property

  A hypothetical grocery using the IRS retail matrix for fixtures, strippable flooring, and a parking field. Educational information, not tax advice.

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• Case studies
  Sample study

  Illustrative Medical Facility

  A hypothetical imaging clinic used to separate machines and dedicated power from the 39-year medical office building. Educational information, not tax advice.

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  Sample study

  Illustrative Self-Storage Property

  A hypothetical climate-controlled storage facility used to keep hallway lighting with the 39-year building and isolate gates, fencing, and office furniture. Educational information, not tax advice.

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• Case studies
  Sample study

  Illustrative Manufacturing Facility

  A hypothetical plant used to show process electrical versus building electrical, and to flag — without claiming — the §168(n) window. Educational information, not tax advice.

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• Case studies
  Sample study

  Illustrative New Construction Project

  How a study uses AIA pay applications to map dollars to components when the building is being finished. Educational information, not tax advice.

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• Case studies
  Sample study

  Illustrative Renovation Project

  A hypothetical interior renovation used to show capitalization, possible QIP, and a partial disposition of a retired roof or HVAC unit. Educational information, not tax advice.

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  Illustrative Property With Limited Records

  What a study can still do when invoices are gone: inspection, drawings, and cited unit-cost estimates reconciled to basis. Educational information, not tax advice.

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  Sample study

  Illustrative Bundled Contractor Costs

  How a study unbundles a single “electrical” pay-application line into building lighting and dedicated equipment circuits. Educational information, not tax advice.

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  Sample study

  Illustrative Blueprint Analysis

  Using drawings to locate dedicated utilities and quantities before the site visit, then confirming them in the field. Educational information, not tax advice.

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• Case studies
  Sample study

  Illustrative Site Improvements

  A hypothetical pad site used to split land, 15-year lot and fence, 5-year sign face, and 39-year building. Educational information, not tax advice.

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• Case studies
  Sample study

  Illustrative Specialized Equipment

  A hypothetical bottling line used to keep process utilities with the equipment class and building utilities with the building. Educational information, not tax advice.

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  Sample study

  Illustrative Look-Back Study

  How a study on a building placed in service years ago feeds a Form 3115 and a §481(a) adjustment rather than amended returns. Educational information, not tax advice.

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  Illustrative Bonus Depreciation Comparison

  Why two properties with the same components can have different first-year bonus: acquisition date, binding contracts, and used-property rules. Educational information, not tax advice.

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  Sample study

  Illustrative MACRS Recovery-Period Comparison

  A side-by-side of 5-, 7-, 15-, 27.5-, and 39-year treatment for typical buckets, without claiming any property mixes them in those shares. Educational information, not tax advice.

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  Illustrative Cost Estimation and Reconciliation

  The arithmetic a quality study must show: component costs add to depreciable basis, and estimates are scaled if the first pass misses the total — with the audit guide’s limits on step-up factors. Educational information, not tax advice.

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  Sample study

  Illustrative Asset Classification Review

  A human review pass that challenges 5-year labels against Treas. Reg. §1.48-1 and the relevant IRS matrix. Educational information, not tax advice.

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  Sample study

  Illustrative Quality Assurance Review

  Checks a draft study for missing photos, broken reconciliations, and classes that lack a cited authority — using the ATG’s quality elements as what examiners look for. Educational information, not tax advice.

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  Sample study

  How to Interpret a Final Asset Schedule

  How a CPA or owner should read recovery class, placed-in-service date, convention, cost, and remaining basis columns without treating the schedule as a filed return. Educational information, not tax advice.

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