Published methodology

How the cost segregation allocation dataset is built

This data product contains 45 property-type configuration bands maintained by Matthew Gigantelli for the Modern CFO calculator. The saved workbook contains no addresses, client identities, reports, or property-level study records.

Source and reproducibility

The generator reads asset_allocation_bands_rows.xlsx, verifies the locked 14-column contract, and records the workbook SHA-256 in every release. JSON, CSV, the human table, and the MCP mirror are generated or tested against that same source snapshot.

For each endpoint, accelerated allocation is 5-year + 15-year. Long-life property is derived as 100 - accelerated allocation. The raw real-property fields remain in the downloadable rows so the transformation is auditable. Two source rows, Industrial Facility and Warehouse / Distribution Center, require that complement transformation because their raw baseline fields total 90%.

What the figures measure

Each percentage is a share of depreciable basis after land is excluded. The public rows separate 5-year property, 15-year property, total accelerated property, and the derived remaining long-life real property.

What low and high mean

Low and high are calculator configuration endpoints. They are not medians, percentiles, confidence intervals, or observed minima and maxima. The workbook contains no distribution statistics that would support those labels.

Three separate numeric layers

  1. Expert configuration bands: property-type ranges from Matthew's calculator workbook.
  2. Tax law: recovery schedules and applicable bonus-depreciation rules tied to effective dates and primary authority.
  3. User scenarios: modeled estimates based on the user's basis, land allocation, tax rate, and placed-in-service date.

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.

Expert review

Matthew Gigantelli is Modern CFO's Director of Cost Segregation and uses ASCSP member identifier M009-25. Matthew reports completing or reviewing approximately 8,000 cost segregation studies over five years. That professional experience informs his maintenance of the calculator bands. The ASCSP member directory is the authoritative place to verify current standing.

What this dataset does not prove

The workbook does not include the confidential study-level observations, property-type sample counts, or collection dates from Matthew's professional body of work. The approximately 8,000-study figure describes his experience, not the number of rows in this public dataset and not a statistical sample behind any individual property type.

Version: 2026.1.0. Status: published. Source SHA-256: f6be620a081bdb9e56f0fb285b22966fe71429db51004fa92f6a6902b39e7499.