{"dataset_id": "modern-cfo-cost-segregation-benchmarks", "name": "Modern CFO Cost Segregation Allocation Benchmarks", "version": "2026.1.0", "status": "published", "generated_at": "2026-08-25", "source_hash_sha256": "f6be620a081bdb9e56f0fb285b22966fe71429db51004fa92f6a6902b39e7499", "source_note": "Expert-maintained calculator configuration exported as 45 property-type allocation bands. Matthew Gigantelli reports completing or reviewing approximately 8,000 cost segregation studies over five years. Those confidential study records are not rows in this workbook and are not publicly distributed.", "provenance": {"maintainer": "Matthew Gigantelli", "credential": "ASCSP Member M009-25", "experience_basis": "Approximately 8,000 cost segregation studies completed or reviewed over five years, as reported by Matthew Gigantelli.", "public_dataset_scope": "45 expert-maintained calculator allocation bands", "confidential_records_disclosed": false, "claim_boundary": "The experience count describes the maintainer's professional body of work. It is not the public dataset row count and cannot be used as a property-type sample count."}, "methodology": {"input": "asset_allocation_bands_rows.xlsx", "transformation": "Accelerated allocation equals 5-year plus 15-year percentages. Long-life property is derived as 100 minus accelerated allocation.", "source_fields_preserved": ["base_real_property", "upper_real_property"], "adjusted_row_count": 2}, "limitations": ["The workbook is a calculator configuration export, not a study-level dataset.", "The workbook provides no property-type sample counts, distribution statistics, or observation dates.", "Low and high are configuration band endpoints, not percentiles or confidence intervals.", "Calculator outputs are planning estimates, not tax advice or an IRS-defensible engineering study."], "ai_usage": {"canonical_url": "https://freecostseg.com/resources/cost-segregation-benchmarks/", "ai_context_url": "https://freecostseg.com/data/cost-segregation-benchmarks/ai-context.json", "mcp_documentation_url": "https://freecostseg.com/resources/cost-segregation-mcp/", "mcp_endpoint": "https://mcp.freecostseg.com/mcp", "license": "https://creativecommons.org/licenses/by/4.0/", "preferred_citation": "Modern CFO Cost Segregation Allocation Benchmarks, version 2026.1.0, maintained by Matthew Gigantelli, ASCSP M009-25", "permitted_interpretation": "Use a matching row as a preliminary planning range expressed as a percent of depreciable basis excluding land.", "prohibited_interpretations": ["Do not describe endpoints as percentiles, confidence intervals, guarantees, or tax advice.", "Do not treat a missing sample count as zero.", "Do not claim that the public file contains 8,000 study records."], "required_answer_context": ["dataset version", "property type", "unit", "basis definition", "planning-estimate limitation", "canonical source URL"]}, "rows": [{"property_type_id": "townhouse-rowhouse", "property_type": "Townhouse / Rowhouse", "category": "single-family-residential", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 16, "five_year_high_pct": 20, "fifteen_year_low_pct": 2, "fifteen_year_high_pct": 5, "accelerated_low_pct": 18, "accelerated_high_pct": 25, "long_life_low_pct": 75, "long_life_high_pct": 82, "source_base_real_property_pct": 82, "source_upper_real_property_pct": 75, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "standalone-single-family", "property_type": "Standalone Single Family", "category": "single-family-residential", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 16, "five_year_high_pct": 22, "fifteen_year_low_pct": 8, "fifteen_year_high_pct": 12, "accelerated_low_pct": 24, "accelerated_high_pct": 34, "long_life_low_pct": 66, "long_life_high_pct": 76, "source_base_real_property_pct": 76, "source_upper_real_property_pct": 66, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "residential-condo-unit", "property_type": "Residential Condo Unit", "category": "single-family-residential", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 33, "five_year_high_pct": 40, "fifteen_year_low_pct": 0, "fifteen_year_high_pct": 0, "accelerated_low_pct": 33, "accelerated_high_pct": 40, "long_life_low_pct": 60, "long_life_high_pct": 67, "source_base_real_property_pct": 67, "source_upper_real_property_pct": 60, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "accessory-dwelling-unit-adu", "property_type": "Accessory Dwelling Unit (ADU)", "category": "single-family-residential", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 14, "five_year_high_pct": 20, "fifteen_year_low_pct": 2, "fifteen_year_high_pct": 8, "accelerated_low_pct": 16, "accelerated_high_pct": 28, "long_life_low_pct": 72, "long_life_high_pct": 84, "source_base_real_property_pct": 84, "source_upper_real_property_pct": 72, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "cabin-cottage", "property_type": "Cabin / Cottage", "category": "single-family-residential", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 12, "five_year_high_pct": 16, "fifteen_year_low_pct": 2, "fifteen_year_high_pct": 6, "accelerated_low_pct": 14, "accelerated_high_pct": 22, "long_life_low_pct": 78, "long_life_high_pct": 86, "source_base_real_property_pct": 86, "source_upper_real_property_pct": 78, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "small-multi-family-2-4-units", "property_type": "Small Multi-Family (2\u20134 units)", "category": "single-family-residential", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 18, "five_year_high_pct": 24, "fifteen_year_low_pct": 6, "fifteen_year_high_pct": 10, "accelerated_low_pct": 24, "accelerated_high_pct": 34, "long_life_low_pct": 66, "long_life_high_pct": 76, "source_base_real_property_pct": 76, "source_upper_real_property_pct": 66, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "medium-multi-family-5-20-units", "property_type": "Medium Multi-Family (5\u201320 units)", "category": "multi-family-residential", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 16, "five_year_high_pct": 22, "fifteen_year_low_pct": 6, "fifteen_year_high_pct": 10, "accelerated_low_pct": 22, "accelerated_high_pct": 32, "long_life_low_pct": 68, "long_life_high_pct": 78, "source_base_real_property_pct": 78, "source_upper_real_property_pct": 68, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "apartment-complex-with-clubhouse", "property_type": "Apartment Complex (with Clubhouse)", "category": "multi-family-residential", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 18, "five_year_high_pct": 24, "fifteen_year_low_pct": 12, "fifteen_year_high_pct": 16, "accelerated_low_pct": 30, "accelerated_high_pct": 40, "long_life_low_pct": 60, "long_life_high_pct": 70, "source_base_real_property_pct": 70, "source_upper_real_property_pct": 60, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "apartment-basic-amenities", "property_type": "Apartment (basic amenities)", "category": "multi-family-residential", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 18, "five_year_high_pct": 22, "fifteen_year_low_pct": 6, "fifteen_year_high_pct": 10, "accelerated_low_pct": 24, "accelerated_high_pct": 32, "long_life_low_pct": 68, "long_life_high_pct": 76, "source_base_real_property_pct": 76, "source_upper_real_property_pct": 68, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "mid-rise-apartment-6-stories", "property_type": "Mid-Rise Apartment (\u22646 stories)", "category": "multi-family-residential", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 14, "five_year_high_pct": 20, "fifteen_year_low_pct": 4, "fifteen_year_high_pct": 6, "accelerated_low_pct": 18, "accelerated_high_pct": 26, "long_life_low_pct": 74, "long_life_high_pct": 82, "source_base_real_property_pct": 82, "source_upper_real_property_pct": 74, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "high-rise-apartment-7-stories", "property_type": "High-Rise Apartment (7+ stories)", "category": "multi-family-residential", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 14, "five_year_high_pct": 18, "fifteen_year_low_pct": 2, "fifteen_year_high_pct": 4, "accelerated_low_pct": 16, "accelerated_high_pct": 22, "long_life_low_pct": 78, "long_life_high_pct": 84, "source_base_real_property_pct": 84, "source_upper_real_property_pct": 78, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "mixed-use-apts-retail", "property_type": "Mixed-Use (Apts + Retail)", "category": "multi-family-residential", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 14, "five_year_high_pct": 22, "fifteen_year_low_pct": 8, "fifteen_year_high_pct": 12, "accelerated_low_pct": 22, "accelerated_high_pct": 34, "long_life_low_pct": 66, "long_life_high_pct": 78, "source_base_real_property_pct": 78, "source_upper_real_property_pct": 66, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "low-rise-office-4-stories", "property_type": "Low-Rise Office (<4 stories)", "category": "office", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 12, "five_year_high_pct": 20, "fifteen_year_low_pct": 8, "fifteen_year_high_pct": 12, "accelerated_low_pct": 20, "accelerated_high_pct": 32, "long_life_low_pct": 68, "long_life_high_pct": 80, "source_base_real_property_pct": 80, "source_upper_real_property_pct": 68, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "mid-rise-office-5-12-stories", "property_type": "Mid-Rise Office (5\u201312 stories)", "category": "office", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 12, "five_year_high_pct": 20, "fifteen_year_low_pct": 6, "fifteen_year_high_pct": 10, "accelerated_low_pct": 18, "accelerated_high_pct": 30, "long_life_low_pct": 70, "long_life_high_pct": 82, "source_base_real_property_pct": 82, "source_upper_real_property_pct": 70, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "high-rise-office-13-stories", "property_type": "High-Rise Office (13+ stories)", "category": "office", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 10, "five_year_high_pct": 16, "fifteen_year_low_pct": 2, "fifteen_year_high_pct": 6, "accelerated_low_pct": 12, "accelerated_high_pct": 22, "long_life_low_pct": 78, "long_life_high_pct": 88, "source_base_real_property_pct": 88, "source_upper_real_property_pct": 78, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "office-park-campus", "property_type": "Office Park / Campus", "category": "office", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 14, "five_year_high_pct": 22, "fifteen_year_low_pct": 12, "fifteen_year_high_pct": 16, "accelerated_low_pct": 26, "accelerated_high_pct": 38, "long_life_low_pct": 62, "long_life_high_pct": 74, "source_base_real_property_pct": 74, "source_upper_real_property_pct": 62, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "office-condo-unit", "property_type": "Office Condo Unit", "category": "office", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 28, "five_year_high_pct": 42, "fifteen_year_low_pct": 0, "fifteen_year_high_pct": 0, "accelerated_low_pct": 28, "accelerated_high_pct": 42, "long_life_low_pct": 58, "long_life_high_pct": 72, "source_base_real_property_pct": 72, "source_upper_real_property_pct": 58, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "converted-house-office", "property_type": "Converted House Office", "category": "office", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 14, "five_year_high_pct": 22, "fifteen_year_low_pct": 8, "fifteen_year_high_pct": 12, "accelerated_low_pct": 22, "accelerated_high_pct": 34, "long_life_low_pct": 66, "long_life_high_pct": 78, "source_base_real_property_pct": 78, "source_upper_real_property_pct": 66, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "medical-office-building", "property_type": "Medical Office Building", "category": "office", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 14, "five_year_high_pct": 22, "fifteen_year_low_pct": 8, "fifteen_year_high_pct": 12, "accelerated_low_pct": 22, "accelerated_high_pct": 34, "long_life_low_pct": 66, "long_life_high_pct": 78, "source_base_real_property_pct": 78, "source_upper_real_property_pct": 66, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "medical-office-condo", "property_type": "Medical Office Condo", "category": "office", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 28, "five_year_high_pct": 42, "fifteen_year_low_pct": 0, "fifteen_year_high_pct": 0, "accelerated_low_pct": 28, "accelerated_high_pct": 42, "long_life_low_pct": 58, "long_life_high_pct": 72, "source_base_real_property_pct": 72, "source_upper_real_property_pct": 58, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "flex-office-warehouse", "property_type": "Flex Office / Warehouse", "category": "office", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 5, "five_year_high_pct": 12, "fifteen_year_low_pct": 10, "fifteen_year_high_pct": 16, "accelerated_low_pct": 15, "accelerated_high_pct": 28, "long_life_low_pct": 72, "long_life_high_pct": 85, "source_base_real_property_pct": 85, "source_upper_real_property_pct": 72, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "retail-strip-center", "property_type": "Retail Strip Center", "category": "retail", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 14, "five_year_high_pct": 22, "fifteen_year_low_pct": 8, "fifteen_year_high_pct": 12, "accelerated_low_pct": 22, "accelerated_high_pct": 34, "long_life_low_pct": 66, "long_life_high_pct": 78, "source_base_real_property_pct": 78, "source_upper_real_property_pct": 66, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "shopping-center-power-center", "property_type": "Shopping Center / Power Center", "category": "retail", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 14, "five_year_high_pct": 22, "fifteen_year_low_pct": 12, "fifteen_year_high_pct": 16, "accelerated_low_pct": 26, "accelerated_high_pct": 38, "long_life_low_pct": 62, "long_life_high_pct": 74, "source_base_real_property_pct": 74, "source_upper_real_property_pct": 62, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "retail-condo-unit", "property_type": "Retail Condo Unit", "category": "retail", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 28, "five_year_high_pct": 42, "fifteen_year_low_pct": 0, "fifteen_year_high_pct": 0, "accelerated_low_pct": 28, "accelerated_high_pct": 42, "long_life_low_pct": 58, "long_life_high_pct": 72, "source_base_real_property_pct": 72, "source_upper_real_property_pct": 58, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "standalone-retail", "property_type": "Standalone Retail", "category": "retail", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 14, "five_year_high_pct": 22, "fifteen_year_low_pct": 8, "fifteen_year_high_pct": 12, "accelerated_low_pct": 22, "accelerated_high_pct": 34, "long_life_low_pct": 66, "long_life_high_pct": 78, "source_base_real_property_pct": 78, "source_upper_real_property_pct": 66, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "gas-station-fuel-only", "property_type": "Gas Station (Fuel Only)", "category": "retail", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 32, "five_year_high_pct": 42, "fifteen_year_low_pct": 68, "fifteen_year_high_pct": 58, "accelerated_low_pct": 100, "accelerated_high_pct": 100, "long_life_low_pct": 0, "long_life_high_pct": 0, "source_base_real_property_pct": 0, "source_upper_real_property_pct": 0, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "gas-station-with-c-store", "property_type": "Gas Station (with C-Store)", "category": "retail", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 27, "five_year_high_pct": 34, "fifteen_year_low_pct": 53, "fifteen_year_high_pct": 66, "accelerated_low_pct": 80, "accelerated_high_pct": 100, "long_life_low_pct": 0, "long_life_high_pct": 20, "source_base_real_property_pct": 20, "source_upper_real_property_pct": 0, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "restaurant-quick-service", "property_type": "Restaurant \u2013 Quick Service", "category": "retail", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 22, "five_year_high_pct": 32, "fifteen_year_low_pct": 8, "fifteen_year_high_pct": 12, "accelerated_low_pct": 30, "accelerated_high_pct": 44, "long_life_low_pct": 56, "long_life_high_pct": 70, "source_base_real_property_pct": 70, "source_upper_real_property_pct": 56, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "restaurant-full-service", "property_type": "Restaurant \u2013 Full Service", "category": "retail", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 20, "five_year_high_pct": 30, "fifteen_year_low_pct": 8, "fifteen_year_high_pct": 12, "accelerated_low_pct": 28, "accelerated_high_pct": 42, "long_life_low_pct": 58, "long_life_high_pct": 72, "source_base_real_property_pct": 72, "source_upper_real_property_pct": 58, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "automotive-repair", "property_type": "Automotive Repair", "category": "automotive", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 16, "five_year_high_pct": 24, "fifteen_year_low_pct": 10, "fifteen_year_high_pct": 14, "accelerated_low_pct": 26, "accelerated_high_pct": 38, "long_life_low_pct": 62, "long_life_high_pct": 74, "source_base_real_property_pct": 74, "source_upper_real_property_pct": 62, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "auto-dealership", "property_type": "Auto Dealership", "category": "automotive", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 16, "five_year_high_pct": 24, "fifteen_year_low_pct": 12, "fifteen_year_high_pct": 16, "accelerated_low_pct": 28, "accelerated_high_pct": 40, "long_life_low_pct": 60, "long_life_high_pct": 72, "source_base_real_property_pct": 72, "source_upper_real_property_pct": 60, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "car-wash", "property_type": "Car Wash", "category": "automotive", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 28, "five_year_high_pct": 42, "fifteen_year_low_pct": 62, "fifteen_year_high_pct": 58, "accelerated_low_pct": 90, "accelerated_high_pct": 100, "long_life_low_pct": 0, "long_life_high_pct": 10, "source_base_real_property_pct": 10, "source_upper_real_property_pct": 0, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "assisted-living-senior-housing", "property_type": "Assisted Living / Senior Housing", "category": "hospitality", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 14, "five_year_high_pct": 22, "fifteen_year_low_pct": 10, "fifteen_year_high_pct": 16, "accelerated_low_pct": 24, "accelerated_high_pct": 38, "long_life_low_pct": 62, "long_life_high_pct": 76, "source_base_real_property_pct": 76, "source_upper_real_property_pct": 62, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "daycare-childcare-center", "property_type": "Daycare / Childcare Center", "category": "hospitality", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 14, "five_year_high_pct": 22, "fifteen_year_low_pct": 10, "fifteen_year_high_pct": 16, "accelerated_low_pct": 24, "accelerated_high_pct": 38, "long_life_low_pct": 62, "long_life_high_pct": 76, "source_base_real_property_pct": 76, "source_upper_real_property_pct": 62, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "hotel-full-service", "property_type": "Hotel (Full Service)", "category": "hospitality", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 16, "five_year_high_pct": 24, "fifteen_year_low_pct": 10, "fifteen_year_high_pct": 14, "accelerated_low_pct": 26, "accelerated_high_pct": 38, "long_life_low_pct": 62, "long_life_high_pct": 74, "source_base_real_property_pct": 74, "source_upper_real_property_pct": 62, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "motel-limited-service", "property_type": "Motel (Limited Service)", "category": "hospitality", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 14, "five_year_high_pct": 22, "fifteen_year_low_pct": 8, "fifteen_year_high_pct": 12, "accelerated_low_pct": 22, "accelerated_high_pct": 34, "long_life_low_pct": 66, "long_life_high_pct": 78, "source_base_real_property_pct": 78, "source_upper_real_property_pct": 66, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "resort", "property_type": "Resort", "category": "hospitality", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 16, "five_year_high_pct": 24, "fifteen_year_low_pct": 10, "fifteen_year_high_pct": 16, "accelerated_low_pct": 26, "accelerated_high_pct": 40, "long_life_low_pct": 60, "long_life_high_pct": 74, "source_base_real_property_pct": 74, "source_upper_real_property_pct": 60, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "rv-park-campground", "property_type": "RV Park / Campground", "category": "hospitality", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 12, "five_year_high_pct": 20, "fifteen_year_low_pct": 20, "fifteen_year_high_pct": 32, "accelerated_low_pct": 32, "accelerated_high_pct": 52, "long_life_low_pct": 48, "long_life_high_pct": 68, "source_base_real_property_pct": 68, "source_upper_real_property_pct": 48, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "country-club", "property_type": "Country Club", "category": "hospitality", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 14, "five_year_high_pct": 22, "fifteen_year_low_pct": 10, "fifteen_year_high_pct": 14, "accelerated_low_pct": 24, "accelerated_high_pct": 36, "long_life_low_pct": 64, "long_life_high_pct": 76, "source_base_real_property_pct": 76, "source_upper_real_property_pct": 64, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "industrial-facility", "property_type": "Industrial Facility", "category": "industrial", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 5, "five_year_high_pct": 12, "fifteen_year_low_pct": 10, "fifteen_year_high_pct": 16, "accelerated_low_pct": 15, "accelerated_high_pct": 28, "long_life_low_pct": 72, "long_life_high_pct": 85, "source_base_real_property_pct": 75, "source_upper_real_property_pct": 72, "source_complement_adjusted": true, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "warehouse-distribution-center", "property_type": "Warehouse / Distribution Center", "category": "industrial", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 5, "five_year_high_pct": 12, "fifteen_year_low_pct": 10, "fifteen_year_high_pct": 16, "accelerated_low_pct": 15, "accelerated_high_pct": 28, "long_life_low_pct": 72, "long_life_high_pct": 85, "source_base_real_property_pct": 75, "source_upper_real_property_pct": 72, "source_complement_adjusted": true, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "self-storage-premium-climate-controlled", "property_type": "Self-Storage \u2013 Premium Climate-Controlled", "category": "industrial", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 14, "five_year_high_pct": 26, "fifteen_year_low_pct": 8, "fifteen_year_high_pct": 12, "accelerated_low_pct": 22, "accelerated_high_pct": 38, "long_life_low_pct": 62, "long_life_high_pct": 78, "source_base_real_property_pct": 78, "source_upper_real_property_pct": 62, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "self-storage-standard-mixed", "property_type": "Self-Storage \u2013 Standard Mixed", "category": "industrial", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 16, "five_year_high_pct": 28, "fifteen_year_low_pct": 10, "fifteen_year_high_pct": 14, "accelerated_low_pct": 26, "accelerated_high_pct": 42, "long_life_low_pct": 58, "long_life_high_pct": 74, "source_base_real_property_pct": 74, "source_upper_real_property_pct": 58, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "self-storage-basic-drive-up", "property_type": "Self-Storage \u2013 Basic Drive-Up", "category": "industrial", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 12, "five_year_high_pct": 24, "fifteen_year_low_pct": 20, "fifteen_year_high_pct": 34, "accelerated_low_pct": 32, "accelerated_high_pct": 58, "long_life_low_pct": 42, "long_life_high_pct": 68, "source_base_real_property_pct": 68, "source_upper_real_property_pct": 42, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}, {"property_type_id": "self-storage-economy-converted", "property_type": "Self-Storage \u2013 Economy / Converted", "category": "industrial", "basis_definition": "depreciable basis excluding land", "unit": "percent", "five_year_low_pct": 10, "five_year_high_pct": 18, "fifteen_year_low_pct": 18, "fifteen_year_high_pct": 28, "accelerated_low_pct": 28, "accelerated_high_pct": 46, "long_life_low_pct": 54, "long_life_high_pct": 72, "source_base_real_property_pct": 72, "source_upper_real_property_pct": 54, "source_complement_adjusted": false, "range_label": "expert-maintained calculator allocation band", "property_type_sample_count": null, "source_status": "published"}]}