Engineering-grade studies for Sponsors, CPAs and Controllers. Capture 100% bonus depreciation now — and let the 10-year OZ hold make the benefit permanent, not a timing play.
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.
2026-08-03
An Opportunity Zone investment funded with deferred gain starts with a tax basis of zero — and partnership losses are only deductible up to basis. So does the depreciation a cost segregation study accelerates just sit there, suspended? Usually not, and the reason is leverage. Here is how the basis math actually works.
2026-08-03
Cost segregation in an Opportunity Zone deal is not one decision — it is four timing decisions: an estimate at underwriting, a schedule that feeds the 31-month working-capital plan, documentation for the substantial-improvement test, and the full study at placed-in-service. Miss the windows and you leave deductions and compliance cover on the table. Here is the playbook.
2026-08-03
The 10-year hold is what turns cost segregation from a timing play into a permanent benefit inside an Opportunity Zone. But deals do not always make it to year 10. Here is exactly what an early exit does to your accelerated depreciation — recapture returns, the deferred gain comes due — and why running the study is still usually the right call.
ClickDrag Finance — Economic Opportunity Zone specialists.
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We handle all the technical analysis, IRS compliance, and report generation.
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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.