Typical items eligible for cost segregation

Here's a partial list of items that qualify for faster write-offs:

  • Primary and secondary electrical distribution systems conveying power to electrical, plumbing or HVAC equipment and to internal communications mechanisms, such as computers and telephone lines,
  • Security equipment,
  • Carpeting, vinyl floor coverings, accordion doors and partitions,
  • Signs, as well as decorative and security lights, and
  • Cabinets, decorative millwork and removable vinyl wall coverings.
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