Property Types
HQ Results Advisory supports owners and investors nationwide across a broad range of property categories. Each study is prepared using established cost segregation methodology and in alignment with applicable IRS guidance.
Categories
Every asset class carries a different mix of components. The categories below outline where cost segregation is commonly evaluated.
Furnished rental properties often contain significant fixtures, finishes and land improvements. Eligibility and potential savings depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Apartment communities include unit finishes, appliances, site work and specialized systems that may fall into shorter recovery categories. Results depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Office buildings commonly include tenant improvements, cabling pathways, decorative finishes and parking areas. Eligibility and potential savings depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Retail assets frequently include signage, storefront finishes, specialty lighting and extensive site improvements. Outcomes depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Distribution properties can include dock equipment, specialty electrical service and yard improvements. Eligibility and potential savings depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Manufacturing facilities often contain process-related electrical, plumbing and support systems. Eligibility and potential savings depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Hospitality assets typically include guest-room finishes, decorative elements and amenity areas. Eligibility and potential savings depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Restaurant properties often include specialized plumbing, ventilation, millwork and decorative finishes. Eligibility and potential savings depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Clinical facilities may include specialized electrical, plumbing, gas and equipment support systems. Eligibility and potential savings depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Assisted-living and nursing facilities combine residential finishes with commercial support systems. Eligibility and potential savings depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Fueling sites include canopies, tanks, pavement and site electrical work. Eligibility and potential savings depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Storage properties typically include partitions, doors, security systems and extensive site improvements. Eligibility and potential savings depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Car wash sites include process equipment, water systems and paved circulation areas. Eligibility and potential savings depend on the building components, purchase price, improvements, placed-in-service date and tax position.
Mixed-use buildings combine residential and commercial components with different recovery treatments. Eligibility and potential savings depend on the building components, purchase price, improvements, placed-in-service date and tax position.