Residential (27.5-Year MACRS)
Short-Term Rental / Airbnb
Highest accelerated percentages (25-35%) due to furniture, fixtures, and equipment. Material participation can offset W-2 income.
27.5-yearSingle Family Rental
Typical 18-22% acceleration. Landscaping, HVAC, and electrical systems reclassify to 5 and 15-year life.
27.5-yearCondo / Townhome
Lower acceleration (15-20%) since shared structure limits component reclassification. Still significant on higher-value units.
27.5-yearDuplex
Similar to SFR with slightly higher acceleration from shared systems across two units.
27.5-yearTriplex
Three units with shared mechanical systems create more reclassifiable components.
27.5-yearFourplex
Largest residential multifamily on 27.5-year schedule. Strong ROI on cost segregation studies.
27.5-yearMultifamily (5+ Units)
Scale creates more reclassifiable components. Common areas, parking, and site improvements drive 15-year deductions.
Commercial (39-Year MACRS)
Office
Tenant improvements, specialized HVAC, and electrical systems accelerate well. Fit-out quality drives savings.
39-yearRetail
Storefronts, specialized lighting, and tenant buildouts create significant reclassification opportunities.
39-yearRestaurant
Heavy equipment, kitchen buildouts, and specialized systems create some of the highest accelerated percentages in commercial.
39-yearMedical Office
Specialized plumbing, electrical, and exam room buildouts drive strong acceleration.
39-yearIndustrial / Warehouse
Site improvements (paving, fencing, drainage) and specialized systems accelerate well despite simpler structures.
39-yearMixed-Use
Split between residential and commercial schedules. Proper allocation maximizes acceleration on both components.
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