Move years of depreciation into this year.
Flat-fee cost segregation studies for rental, short-term rental, and small commercial property owners, prepared and signed by a licensed CPA firm. Find out what your property qualifies for before you pay a dollar.
Estimate delivered within 2 business days. No obligation.- Prepared and signed by a licensed Utah CPA firm
- Methodology aligned with the IRS Cost Segregation Audit Techniques Guide
- Flat fee, quoted before you commit
- Audit support included
Built for individual investors, not just institutions.
The 2025 tax law made 100% bonus depreciation permanent for property acquired after January 19, 2025. For many smaller properties, a study now pays for itself many times over in the first year.
Short-term rentals
Furnished vacation and short-stay rental properties, where you may be able to use the deduction against other income.
Long-term rentals
Single-family, condo, and 2–4 unit properties, especially for real estate professionals.
Small commercial
Office, retail, light industrial, and mixed-use buildings owned by operating businesses or investors.
Past purchases
Bought years ago? A look-back study can catch up missed depreciation in the current year, with no amended returns.
Four steps, start to finish.
You deal directly with the CPA who prepares and signs your study, not a sales team.
Free estimate
Tell us about the property. Within 2 business days you get an estimated first-year deduction and a flat-fee quote.
Engage & share documents
Sign the engagement letter and send your closing statement, improvement costs, and photos or a video walkthrough.
Study & report
We identify and value each component, then deliver a CPA-signed report with asset detail and depreciation schedules.
File with confidence
We coordinate directly with your tax preparer, including Form 3115 support for look-back studies.
Flat fees. No percentage of savings.
You get your exact fee with your free estimate. If a study won't clearly pay for itself, we'll tell you.
Residential
Single-family, condo, townhome, short-term rental, and 2–4 unit properties.
- CPA-signed cost segregation report
- Asset-level detail and depreciation schedules
- Coordination with your tax preparer
- Typical delivery: 2–3 weeks from complete documents
Multifamily & small commercial
5+ unit residential, office, retail, mixed-use, and light industrial up to about $5M in basis.
- Everything in Residential
- Site visit or virtual inspection, depending on property
- Renovation and improvement allocation
- Quoted after a short scoping call
Look-back studies: Form 3115 change-in-accounting-method support available for properties placed in service in prior years. Audit support: Included for the life of the study.
Steven Senft, CPA
Crux Cost Segregation is the cost segregation practice of Crux CPA PLLC, a licensed CPA firm based in Salt Lake City, Utah.
I've been a CPA for 10 years. I started my career preparing cost segregation studies at a tax firm, then spent the following years in technical accounting and controllership, including at Connor Group, and now as a fractional controller for growing companies.
I started Crux Cost Segregation to give individual investors the same quality of study that large firms provide institutional owners, at a flat fee, and with a CPA who answers your questions directly.
Common questions
What is a cost segregation study?
A building's purchase price includes many components, like flooring, cabinetry, appliances, specialty electrical, landscaping, and paving, that the tax code lets you depreciate over 5, 7, or 15 years instead of 27.5 or 39. A study identifies and values those components so you can deduct them sooner. With 100% bonus depreciation, many of them can be deducted in the first year.
Is this recognized by the IRS?
Yes. Cost segregation is a long-established practice, and the IRS publishes a Cost Segregation Audit Techniques Guide describing what a quality study looks like. Our methodology and documentation follow that guide.
Will I be able to use the deduction?
It depends on your situation. Rental losses are generally passive, but short-term rentals with material participation and owners who qualify as real estate professionals can often use them against other income. We'll discuss this during your estimate and recommend you confirm with your tax preparer.
Do you need to visit the property?
For most residential properties, detailed photos or a video walkthrough plus your closing and improvement documents are sufficient. Larger or commercial properties may require a site visit.
I bought my property a few years ago. Is it too late?
No. A look-back study lets you claim missed depreciation in the current tax year through a change in accounting method (Form 3115), without amending prior returns.
What happens when I sell?
Accelerated depreciation can be subject to recapture when you sell, unless you defer it, for example through a 1031 exchange. A study shifts deductions earlier; it's most valuable when you plan to hold the property for several years. We'll walk through this with you.
Do you prepare my tax return?
We deliver the study and work directly with your current tax preparer so it's reported correctly. You don't need to change CPAs.
See what your property qualifies for.
Share a few details and you'll receive an estimated first-year deduction and a flat-fee quote.
- Reply within 2 business days
- No obligation, no sales calls unless you ask
- Your information stays confidential
Prefer email? hello@cruxcostseg.com