{
  "version": "2026-04-27",
  "engine_version": "2.2.0",
  "n_total": 260,
  "assumptions": {
    "bonus_depreciation_pct": 1.0,
    "federal_marginal_rate": 0.37,
    "state_tax_rate": 0,
    "note": "Year-1 savings = sum(5yr+7yr+15yr accelerated basis) \u00d7 bonus \u00d7 federal marginal rate. State tax excluded for cross-state comparability."
  },
  "by_property_type": {
    "sfr": {
      "n": 20,
      "label": "Single-Family Rental",
      "median_pct_accel": 18.3,
      "p25_pct_accel": 16.5,
      "p75_pct_accel": 20.1,
      "median_pct_5yr": 8.4,
      "median_pct_7yr": 0.0,
      "median_pct_15yr": 9.8,
      "median_year1_savings": 20919.0,
      "median_year1_savings_500k": 25740.0,
      "median_rf_raw": 0.782,
      "median_market_to_rcn_ratio": 1.018,
      "qc_pass_rate": 0.95
    },
    "str": {
      "n": 20,
      "label": "Short-Term Rental",
      "median_pct_accel": 29.8,
      "p25_pct_accel": 28.6,
      "p75_pct_accel": 36.2,
      "median_pct_5yr": 19.2,
      "median_pct_7yr": 0.4,
      "median_pct_15yr": 10.9,
      "median_year1_savings": 72585.0,
      "median_year1_savings_500k": 43695.0,
      "median_rf_raw": 1.024,
      "median_market_to_rcn_ratio": 1.381,
      "qc_pass_rate": 1.0
    },
    "duplex": {
      "n": 20,
      "label": "Duplex",
      "median_pct_accel": 20.0,
      "p25_pct_accel": 19.2,
      "p75_pct_accel": 21.1,
      "median_pct_5yr": 11.7,
      "median_pct_7yr": 0.0,
      "median_pct_15yr": 8.5,
      "median_year1_savings": 28478.0,
      "median_year1_savings_500k": 28049.0,
      "median_rf_raw": 0.695,
      "median_market_to_rcn_ratio": 0.896,
      "qc_pass_rate": 1.0
    },
    "triplex": {
      "n": 20,
      "label": "Triplex",
      "median_pct_accel": 19.1,
      "p25_pct_accel": 18.3,
      "p75_pct_accel": 20.0,
      "median_pct_5yr": 11.2,
      "median_pct_7yr": 0.0,
      "median_pct_15yr": 7.7,
      "median_year1_savings": 35946.0,
      "median_year1_savings_500k": 24098.0,
      "median_rf_raw": 0.609,
      "median_market_to_rcn_ratio": 0.876,
      "qc_pass_rate": 0.95
    },
    "fourplex": {
      "n": 20,
      "label": "Fourplex",
      "median_pct_accel": 19.6,
      "p25_pct_accel": 19.1,
      "p75_pct_accel": 20.0,
      "median_pct_5yr": 11.9,
      "median_pct_7yr": 0.0,
      "median_pct_15yr": 7.4,
      "median_year1_savings": 35837.0,
      "median_year1_savings_500k": 27789.0,
      "median_rf_raw": 0.527,
      "median_market_to_rcn_ratio": 0.686,
      "qc_pass_rate": 0.95
    },
    "condo": {
      "n": 20,
      "label": "Condominium",
      "median_pct_accel": 14.4,
      "p25_pct_accel": 14.0,
      "p75_pct_accel": 14.6,
      "median_pct_5yr": 13.5,
      "median_pct_7yr": 0.0,
      "median_pct_15yr": 0.9,
      "median_year1_savings": 15356.0,
      "median_year1_savings_500k": 13543.0,
      "median_rf_raw": 1.574,
      "median_market_to_rcn_ratio": 2.96,
      "qc_pass_rate": 1.0
    },
    "multi_family": {
      "n": 20,
      "label": "Multifamily 5+ Units",
      "median_pct_accel": 17.2,
      "p25_pct_accel": 16.7,
      "p75_pct_accel": 17.5,
      "median_pct_5yr": 9.8,
      "median_pct_7yr": 0.0,
      "median_pct_15yr": 7.2,
      "median_year1_savings": 91816.0,
      "median_year1_savings_500k": 25902.0,
      "median_rf_raw": 0.587,
      "median_market_to_rcn_ratio": 0.756,
      "qc_pass_rate": 1.0
    },
    "office": {
      "n": 20,
      "label": "Office",
      "median_pct_accel": 29.1,
      "p25_pct_accel": 28.4,
      "p75_pct_accel": 29.3,
      "median_pct_5yr": 17.4,
      "median_pct_7yr": 1.2,
      "median_pct_15yr": 10.4,
      "median_year1_savings": 302755.0,
      "median_year1_savings_500k": 39608.0,
      "median_rf_raw": 0.592,
      "median_market_to_rcn_ratio": 0.815,
      "qc_pass_rate": 1.0
    },
    "medical_office": {
      "n": 20,
      "label": "Medical Office",
      "median_pct_accel": 33.5,
      "p25_pct_accel": 32.0,
      "p75_pct_accel": 34.3,
      "median_pct_5yr": 23.8,
      "median_pct_7yr": 1.4,
      "median_pct_15yr": 8.3,
      "median_year1_savings": 297681.0,
      "median_year1_savings_500k": 49119.0,
      "median_rf_raw": 0.62,
      "median_market_to_rcn_ratio": 0.762,
      "qc_pass_rate": 1.0
    },
    "retail": {
      "n": 20,
      "label": "Retail",
      "median_pct_accel": 32.0,
      "p25_pct_accel": 31.0,
      "p75_pct_accel": 33.7,
      "median_pct_5yr": 18.5,
      "median_pct_7yr": 1.1,
      "median_pct_15yr": 13.1,
      "median_year1_savings": 199720.0,
      "median_year1_savings_500k": 45433.0,
      "median_rf_raw": 0.764,
      "median_market_to_rcn_ratio": 0.94,
      "qc_pass_rate": 1.0
    },
    "restaurant": {
      "n": 20,
      "label": "Restaurant",
      "median_pct_accel": 30.5,
      "p25_pct_accel": 29.2,
      "p75_pct_accel": 34.6,
      "median_pct_5yr": 21.6,
      "median_pct_7yr": 0.9,
      "median_pct_15yr": 7.8,
      "median_year1_savings": 119347.0,
      "median_year1_savings_500k": 43577.0,
      "median_rf_raw": 0.711,
      "median_market_to_rcn_ratio": 0.934,
      "qc_pass_rate": 1.0
    },
    "industrial": {
      "n": 20,
      "label": "Industrial",
      "median_pct_accel": 20.3,
      "p25_pct_accel": 19.5,
      "p75_pct_accel": 29.8,
      "median_pct_5yr": 5.8,
      "median_pct_7yr": 0.6,
      "median_pct_15yr": 13.5,
      "median_year1_savings": 261309.0,
      "median_year1_savings_500k": 33462.0,
      "median_rf_raw": 0.477,
      "median_market_to_rcn_ratio": 0.547,
      "qc_pass_rate": 0.85
    },
    "mixed_use": {
      "n": 20,
      "label": "Mixed-Use",
      "median_pct_accel": 25.7,
      "p25_pct_accel": 25.2,
      "p75_pct_accel": 28.5,
      "median_pct_5yr": 14.0,
      "median_pct_7yr": 1.2,
      "median_pct_15yr": 10.8,
      "median_year1_savings": 234542.0,
      "median_year1_savings_500k": 37836.0,
      "median_rf_raw": 0.643,
      "median_market_to_rcn_ratio": 0.848,
      "qc_pass_rate": 1.0
    }
  }
}