Educational scenario · IRC § 168(k) / P.L. 119-21

STR Cost Segregation & Bonus Depreciation Estimator.

Compare configured illustrative recovery periods and allocation shares and a selected bonus-rate scenario. Asset classification, basis allocation, recovery periods, and eligibility require a qualified study and CPA review.

1. Property basis & tax parameters

Total property acquisition basisEntered acquisition-basis and capitalized-cost assumption

Land allocation percentage (supported range: 5–50%)Entered non-depreciable land-allocation assumption

Bonus depreciation percentageSelected bonus-rate assumption (default: 100%)

Marginal income tax bracketSelected federal marginal-rate assumption

Tax-treatment assumption (CPA review required)

2. Depreciation scenario & illustrative tax effect

Illustrative Tax Effect$0Based on selected marginal-rate assumption

Illustrative Depreciation Amount$0+0% vs standard 27.5-yr

Asset Class	Benchmark Basis	Illustrative Depreciation Amount
Non-Depreciable Land Basis	$0	$0
5-Year Property (Appliances, Furniture, Tech)	$0	$0
15-Year Property (Hot Tub, Deck, Paving)	$0	$0
27.5-Year Structural Building Basis	$0	$0
Total Depreciable Improvement Basis	$0	$0

Modeled Active STR Scenario — CPA Review Required

This illustration assumes active STR treatment. It does not establish material participation, depreciation eligibility, or whether losses offset other income; review with your CPA.

Illustrative Asset Allocation for Review

Illustrative asset allocation; this is not a cost-segregation study:

1510 Land Asset (Non-Depreciable)Debit$0

1520 Building Structural Basis (27.5-Yr)Debit$0

1530 Land Improvements (15-Yr MACRS)Debit$0

1540 Tangible Personal Property (5-Yr MACRS)Debit$0

Cost Segregation & Bonus Depreciation Concepts to Review

How Cost Segregation Works

This educational model displays a 27.5-year straight-line baseline (approximately 3.636% per year) and configured illustrative 5-year and 15-year allocation shares. A qualified study and CPA must determine basis, asset classes, recovery periods, conventions, and eligibility.

Bonus Depreciation Phase-Down Schedule

IRS Publication 946 (retrieved 2026-09-08). Certain qualified property acquired and placed in service after January 19, 2025; exceptions and elections apply. Acquisition contracts and asset eligibility require review. The 15% and 10% allocation shares are illustrative assumptions, not IRS benchmarks. Acquisitions outside the stated applicability are not supported here.

The Short-Term Rental Exception (IRC § 469)

This educational model compares an entered short-stay and participation assumption. Activity classification, material participation, loss limitations, and whether depreciation may offset other income require CPA review.

Recapture Tax Warning on Sale

Disposition and recapture treatment can depend on asset classification, prior depreciation, transaction facts, and applicable law, including IRC §§ 1245 and 1250. This calculator does not model a sale or determine recapture; review it with your CPA.

Reviewed fixed-asset accounting

Retain approved asset schedules with source-linked books.

Roxby retains approved asset schedules and posts only approved book depreciation; tax schedules and elections remain separate accountant-reviewed facts.