Sample gas station cost segregation report
A real, redacted Cost Seg Smart gas station / convenience store property study, shown so you can see exactly what the deliverable contains and how the component allocation works. The numbers below come from one illustrative Columbus, OH example.
This Columbus, OH study, by the numbers
One illustrative sample, not a benchmarkThis illustrative station kept its building on the 39-year schedule. A station that qualifies for the Retail Motor Fuels Outlet rule may depreciate the whole building as 15-year property and reclassify even more; eligibility is fact-specific, so confirm with your CPA. Request the full sample PDF →
Illustrative component allocation
Fuel-retail sites are equipment- and site-work dense: dispensers, tanks, and c-store refrigeration (5-year) plus the canopy and forecourt paving (15-year). Below is how this one sample report split its $2,201,000 depreciable basis across MACRS classes (Section 3 of the deliverable lists every component line by line).
| MACRS class | Allocated basis | % of basis |
|---|---|---|
| 5-Year Personal Property Fuel dispensers, USTs and piping, tank monitoring, POS, c-store refrigeration | $700,000 | 31.8% |
| 15-Year Land Improvements Fuel canopy, dispenser islands, forecourt paving, pylon sign, site lighting | $605,000 | 27.5% |
| 39-Year Commercial Shell C-store building shell and base systems | $896,000 | 40.7% |
| Accelerated (5/7/15-year) | $1,305,000 | 59.3% |
Where the depreciation comes from
Illustrative result from one sample report. Actual reclassification varies substantially with property age, improvements, tenant finish, equipment, land value, and other facts. Not a benchmark or expected range. Tax-side figures assume the placed-in-service year's §168(k) bonus rate and an assumed entity rate; actual depends on entity structure, state conformity, passive-activity limits (§469), and at-risk basis (§465). Verify with your CPA before filing.
Why your result will differ from this example
No two gas station properties reclassify the same. The 59.3% above came from one specific building. Yours depends on:
- → Property age — newer buildings carry more reclassifiable finishes and systems.
- → Renovations and tenant improvements — recent build-outs add 5- and 7-year assets.
- → Equipment intensity — equipment-heavy uses (kitchens, service bays, medical) reclassify more.
- → Site work — extensive paving, parking, and landscaping drive the 15-year bucket.
- → Land value — a higher land share leaves less depreciable basis to reclassify.
- → Local construction costs and finish level — these shift each component's allocated basis.
That is why we model your specific property before you commit, and never apply a rule-of-thumb percentage. The IRS Cost Segregation Audit Techniques Guide (Pub 5653) warns against template and rule-of-thumb studies for exactly this reason.
Why CPAs file straight from these reports
Every gas station study delivers the same six-section structure, so your CPA can file without rework. Depth scales with property size and lookback complexity.
Executive summary
The one-page summary your CPA reads first: total reclassified, the Year-1 deduction, and the technical-review sign-off.
Engineering methodology
Shows why each asset was assigned its depreciation class, and documents the reasoning behind every allocation.
Component allocation tables
Every component (typically 40 to 80 line items) mapped to its asset class and MACRS life, with subtotals that reconcile to the depreciable basis.
Depreciation schedules
Year-by-year MACRS deduction tables, formatted to drop straight onto Form 4562, with bonus depreciation flagged for the placed-in-service year.
Section 481(a) lookback workpaper
For a Form 3115 catch-up: the cumulative Section 481(a) adjustment and a line-by-line reference for your tax preparer (when applicable).
Documentation and audit support
A cost-source citation for every component, the classification rationale, and a ready-made response pack for examiner questions. 36 months of support included.
How the report addresses IRS examiner standards
The IRS Cost Segregation Audit Techniques Guide (Pub 5653) lists the elements an examiner reviews, and the report maps to each one: the engineering methodology and component allocation document every classification, each component carries a Rev. Proc. 87-56 asset-class citation with its rationale, and the final section supplies a ready-made examiner-question response pack.
Every study includes 36 months of audit support at no additional charge. Full scope at /audit-defense/.
How this compares with traditional firms
Traditional-firm figures are typical industry ranges; confirm pricing and scope directly with any vendor. For the full firm-by-firm breakdown see best cost segregation companies.
Report questions
Is this a real gas station cost segregation report?
What reclassification percentage should I expect for a gas station?
Can I download the sample PDF?
Does the report include Form 3115 for a lookback?
How is this different from a benchmark or a percentage range?
See your gas station's real numbers, not a sample's.
We model your specific property before you pay. Order an engineered study or request the full illustrative gas station sample PDF first.
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