Published source-backed dataset
Cost Segregation Percentages by Property Type
Compare 5-year, 15-year, and total accelerated allocation bands across 45 property types. Every percentage uses depreciable basis after land is removed.
45
property-type rows
3
allocation measures per band
2026.1.0
versioned source snapshot
Single-Family-Residential
| Property type | Accelerated range | 5-year range | 15-year range |
|---|---|---|---|
| Townhouse / Rowhouse | 18% to 25% | 16% to 20% | 2% to 5% |
| Standalone Single Family | 24% to 34% | 16% to 22% | 8% to 12% |
| Residential Condo Unit | 33% to 40% | 33% to 40% | 0% to 0% |
| Accessory Dwelling Unit (ADU) | 16% to 28% | 14% to 20% | 2% to 8% |
| Cabin / Cottage | 14% to 22% | 12% to 16% | 2% to 6% |
| Small Multi-Family (2–4 units) | 24% to 34% | 18% to 24% | 6% to 10% |
Multi-Family-Residential
| Property type | Accelerated range | 5-year range | 15-year range |
|---|---|---|---|
| Medium Multi-Family (5–20 units) | 22% to 32% | 16% to 22% | 6% to 10% |
| Apartment Complex (with Clubhouse) | 30% to 40% | 18% to 24% | 12% to 16% |
| Apartment (basic amenities) | 24% to 32% | 18% to 22% | 6% to 10% |
| Mid-Rise Apartment (≤6 stories) | 18% to 26% | 14% to 20% | 4% to 6% |
| High-Rise Apartment (7+ stories) | 16% to 22% | 14% to 18% | 2% to 4% |
| Mixed-Use (Apts + Retail) | 22% to 34% | 14% to 22% | 8% to 12% |
Office
| Property type | Accelerated range | 5-year range | 15-year range |
|---|---|---|---|
| Low-Rise Office (<4 stories) | 20% to 32% | 12% to 20% | 8% to 12% |
| Mid-Rise Office (5–12 stories) | 18% to 30% | 12% to 20% | 6% to 10% |
| High-Rise Office (13+ stories) | 12% to 22% | 10% to 16% | 2% to 6% |
| Office Park / Campus | 26% to 38% | 14% to 22% | 12% to 16% |
| Office Condo Unit | 28% to 42% | 28% to 42% | 0% to 0% |
| Converted House Office | 22% to 34% | 14% to 22% | 8% to 12% |
| Medical Office Building | 22% to 34% | 14% to 22% | 8% to 12% |
| Medical Office Condo | 28% to 42% | 28% to 42% | 0% to 0% |
| Flex Office / Warehouse | 15% to 28% | 5% to 12% | 10% to 16% |
Retail
| Property type | Accelerated range | 5-year range | 15-year range |
|---|---|---|---|
| Retail Strip Center | 22% to 34% | 14% to 22% | 8% to 12% |
| Shopping Center / Power Center | 26% to 38% | 14% to 22% | 12% to 16% |
| Retail Condo Unit | 28% to 42% | 28% to 42% | 0% to 0% |
| Standalone Retail | 22% to 34% | 14% to 22% | 8% to 12% |
| Gas Station (Fuel Only) | 100% to 100% | 32% to 42% | 68% to 58% |
| Gas Station (with C-Store) | 80% to 100% | 27% to 34% | 53% to 66% |
| Restaurant – Quick Service | 30% to 44% | 22% to 32% | 8% to 12% |
| Restaurant – Full Service | 28% to 42% | 20% to 30% | 8% to 12% |
Automotive
| Property type | Accelerated range | 5-year range | 15-year range |
|---|---|---|---|
| Automotive Repair | 26% to 38% | 16% to 24% | 10% to 14% |
| Auto Dealership | 28% to 40% | 16% to 24% | 12% to 16% |
| Car Wash | 90% to 100% | 28% to 42% | 62% to 58% |
Hospitality
| Property type | Accelerated range | 5-year range | 15-year range |
|---|---|---|---|
| Assisted Living / Senior Housing | 24% to 38% | 14% to 22% | 10% to 16% |
| Daycare / Childcare Center | 24% to 38% | 14% to 22% | 10% to 16% |
| Hotel (Full Service) | 26% to 38% | 16% to 24% | 10% to 14% |
| Motel (Limited Service) | 22% to 34% | 14% to 22% | 8% to 12% |
| Resort | 26% to 40% | 16% to 24% | 10% to 16% |
| RV Park / Campground | 32% to 52% | 12% to 20% | 20% to 32% |
| Country Club | 24% to 36% | 14% to 22% | 10% to 14% |
Industrial
| Property type | Accelerated range | 5-year range | 15-year range |
|---|---|---|---|
| Industrial Facility | 15% to 28% | 5% to 12% | 10% to 16% |
| Warehouse / Distribution Center | 15% to 28% | 5% to 12% | 10% to 16% |
| Self-Storage – Premium Climate-Controlled | 22% to 38% | 14% to 26% | 8% to 12% |
| Self-Storage – Standard Mixed | 26% to 42% | 16% to 28% | 10% to 14% |
| Self-Storage – Basic Drive-Up | 32% to 58% | 12% to 24% | 20% to 34% |
| Self-Storage – Economy / Converted | 28% to 46% | 10% to 18% | 18% to 28% |
Practitioner maintained
Reviewed by Matthew Gigantelli
Matthew is Modern CFO's Director of Cost Segregation and holds ASCSP member identifier M009-25. He maintains the property classifications and calculator allocation bands used in this dataset.
ASCSP states that its Member designation requires direct technical experience, an experience log, and a passing examination. Verify current standing in the ASCSP member directory.
Reproduce every number
The JSON and CSV are generated from one versioned workbook. For each row, total accelerated allocation equals the 5-year endpoint plus the 15-year endpoint. Long-life property equals 100% minus that total.
- Source SHA-256
- f6be620a081bdb9e56f0fb285b22966fe71429db51004fa92f6a6902b39e7499
- Source adjustments
- 2 rows use the documented complement transformation.
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