Cost Segregation Increases Cash Flow for Self-Storage
A self-storage owner can increase the cash flow of his facility through the use of cost segration, which allocates depreciable property to the correct categories in an effort to maximize allowable deductions. ...More
November 18, 2008 Mark de Stefanis
Posted in Articles,
Finance
Contemplating Cost Segregation
A decade ago, you could build a self-storage facility in almost any location, raise rents and clip coupons. Before long, owners were in phase-two mode and thinking about quitting their day jobs. Boy, have times changed! But one thing that hasn’t changed is the cash-flow ...More
November 1, 2007 Mark de Stefanis
Posted in Articles,
Finance
Self-Storage Tax Advantages
If it were possible to expense the entire construction cost of a new facility the year it’s incurred instead of capitalizing it, most self-storage owners would do so in a heartbeat. Although that’s not feasible, cost-segregation studies provide a good—and absolutely ...More
September 21, 2006 Jerome Kootman
Posted in Articles,
Finance
Cost Segregation
In the case of Hospital Corp. of America and Subsidiaries v. Commissioner , 109 TC (1997), the tax court concluded property qualifying as tangible personal property under former investment tax credit (ITC) rules would also qualify in the same manner for the purposes of tax ...More
April 1, 2002 Mark de Stefanis
Posted in Articles,
Finance
