Engineering-grade studies for Sponsors, CPAs and Controllers. Capture 100% bonus depreciation on property acquired after January 19, 2025 — and let the 10-year OZ hold make the benefit permanent, not a timing play.
I'm a CPA or advisor
Run studies for your clientsWhite-label or referral · your brand, our engineering
5,000+ property owners · $500M+ tax savings identified · 100% IRS compliant
Outside an OZ, cost segregation accelerates deductions you partially repay at sale through recapture. Hold a qualifying OZ investment 10 years and the basis steps up to fair market value — appreciation and depreciation recapture can be excluded. The deduction you take in year one never comes back to bite.
Permanent
OZ program under OBBBA 2025 — no more sunset risk on your fund timeline
10-Year
hold can exclude tax on gains and depreciation recapture
100%
bonus depreciation for qualified property acquired after Jan 19, 2025
The sponsor raising the fund, the CPA signing the return, and the controller closing the books.
Depreciation is part of your investor story. Make it a permanent one.
OZ returns have enough moving parts. Our studies bolt in cleanly.
Your fixed-asset register and our study speak the same language.
Qualify → Study → Savings. Days, not months.
Answer 60 seconds of questions about the property and deal. You get a personalized estimate range up front — no calls required.
Upload your AIA pay applications, trial balance, and closing statement. Every dollar in the study traces to a source document.
Schedules, component register, and reports your CPA can file with — buckets reconcile to your basis to the penny.
2026-09-17
Treasury and the IRS proposed Opportunity Zone information-reporting regulations on September 11, 2026 (REG-116506-25). Qualified Opportunity Funds would report, per census tract, how much of their property is real property — a line drawn by excluding tangible personal property under §1.48-1(c), which is the same split a cost segregation study produces. Nothing is due for 2026, and comments close October 16.
2026-09-11
When one partner buys another out — or an estate inherits a partnership interest — and the partnership has a §754 election in place, §743(b) creates a positive basis adjustment for the transferee. A cost segregation study of the underlying real estate lets that adjustment ride the 5-, 7-, and 15-year buckets. Purchase-triggered adjustments after January 19, 2025 also qualify for 100% bonus depreciation on the short-life portion. Inherited adjustments do not.
2026-09-11
A Qualified Opportunity Fund is a partnership. When one LP sells or transfers their interest and the fund has a §754 election in place, §743(b) creates a positive basis adjustment for the transferee. A cost segregation study allocates that adjustment across recovery periods — and inside an OZ fund held ten years, the §1400Z-2(c) FMV basis election at exit erases the depreciation recapture, turning the accelerated depreciation from a timing benefit into a permanent one.
ClickDrag Finance — Economic Opportunity Zone specialists.
Get my free estimate60-second questions · personalized estimate · no obligation
Beverly is our proprietary AI engineer — the reason a ClickDrag study lands in days, not months, at a fraction of the traditional cost. She does the engineering-grade work of a full cost segregation team, and she never gets tired of reading the fine print.
Beverly ingests construction invoices, AIA pay applications, trial balances and closing statements and extracts the cost detail line by line — no sampling, no guesswork.
Each component is sorted into its correct recovery period — 5, 7, 15, 27.5 or 39-year — using IRS ATG-aligned rules tuned to the property type.
Every study is reconciled across three surfaces — the report, the Excel exhibits and the PDF — so the numbers tie out to the basis before anything reaches you.
Beverly is our own engine, engineered and continuously trained inside ClickDrag — not a third-party tool with a logo on it.
Every ClickDrag study is built around Beverly — reviewed by our team, delivered to you and your clients.
Run cost segregation studies for your clients: send one document request under your firm's brand, we do the engineering, and you deliver the finished study.
Enter your client’s email; they get one branded email and a drag-and-drop page for their documents. No password, no checkout.
Every document read line by line, each component classified to its recovery period following the IRS Cost Segregation Audit Techniques Guide.
The report arrives under your firm's brand — or ours if you prefer a simple referral. You keep the client relationship.
Disclaimer: The information provided on this platform is for general informational purposes only and does not constitute tax, financial, legal, or investment advice. Cost segregation studies and depreciation benefits vary based on property type, ownership structure, and applicable federal and state tax law. Results are estimates only. You should consult a qualified tax professional, CPA, or attorney before making any tax-related decisions. ClickDrag Finance does not guarantee specific tax outcomes.