Front-load the deduction. See what remains.
Model qualifying equipment, vehicles, and cost-segregated rental property under the restored 100% bonus rules—then export one portfolio summary for your tax professional.
100% federal bonus rate
Add a business asset
New or eligible used propertyGenerally eligible when the recovery period is 20 years or less and the asset is placed in service.
Business basis$50,000
Year-one deduction$50,000
Basis carried forward$0
100% bonus applied to the qualified business basis.
Add a rental property
Cost-segregation planning estimateLand is not depreciable.
Use the percentage supported by a cost-segregation study.
Bonus-eligible basis$60,000
Year-one deduction$66,273
Acceleration vs. no cost seg$56,236
Includes 100% bonus on short-life components plus an estimated first-year building deduction using the mid-month convention.
Planning scope. The model assumes eligible property was acquired and placed in service after January 19, 2025, and that no class election out of bonus depreciation applies. Passenger-auto caps are built in for 2025 and 2026. Heavy-vehicle classification depends on GVWR and body configuration; recapture can apply if qualified use later falls. Cost-segregation percentages must be documented—the building shell remains on 27.5- or 39-year depreciation. Review Form 4562 treatment with a CPA before filing.