Houston Dentistry Volume 4 Issue 1 2019 HOUSTON ISSUE 1 DE | Page 21

money matters COST SEGREGATION FOR DENTAL OFFICES The Time is Now! C by Jeffrey M. Hobbs ost segregation is quite simply the identification of assets that meet IRS guidelines for accelerated depre- ciation in your dental office. Most dentists’ offices have at least 35% of the interior build-out that qualifies for five-year depreciation. Take a look at your depreciation schedule – what does it show… 39.5 years? 31 years? 27.5 years? 15 years? Why let the IRS hold on to your money when it’s yours? The IRS doesn’t pay you interest on over-paid income taxes, but they sure charge you interest if you under-pay, don’t they? What we do is simple, though the process of cost segregation is highly technical requiring architectural and engineering train- ing. In fact, the IRS Chief Counsel actually said, “…cost segre- gation, for it to be properly applied, had to involve those with competencies in architecture, engineering or construction and/or construction techniques, in order for personal property assets to be accurately identified and segregated.” Is your CPA also an architect or engineer? So, how does cost segregation actually affect me and my dental office? Good question. Did you pull your depreciation schedule to see how your assets are currently being depreciated? Please do! However, let’s be conservative and say that 30% of the cost of your build-out is all that qualifies for five-year depreciation, and furthermore that you spent $150,000 to complete your office. Well, 30% of $150,000 is $45,000 in depreciation. If you are in the maximum tax bracket, that means you have about $16,000 in over-paid federal income taxes if you have been in your building or leasehold space for five years. You are due a $16,000 income tax refund! It doesn’t matter if you have been there longer or for a shorter period of time, what matters is that you are due a refund, or tax credit if you choose. Either way, the IRS is holding your money when it should be in your pocket! Time-value of money – think about it – a dollar is always worth more today than tomorrow! Knowledge is power when you apply it. Get with your local forensic cost segregation engineering firm today! It’s your money, why wait? Mr. Hobbs may be reached at [email protected] or at (972) 897-8019. Jeffrey M. Hobbs President and CEO Segregation Holding, LLC Mr. Hobbs has more than 38 years of management and financial con- sulting experience with a special focus on forensically engineered cost segregation studies for com- mercial property owners. His unique background as a forensic architect from the University of Tennessee coupled with a lifetime of business ownership gives him a competitive advantage in applying the benefits of cost segregation to virtually any commercial enterprise. Mr. Hobbs is one of the pioneers of independent cost segregation providers, an early member of The American Society of Cost Segrega- tion Professionals, The American Society of Tax Professionals, numer- ous national and regional associations, as well as a frequent and sought-after speaker on the subject of cost segregation. Mr. Hobbs leads seminars and continuing education classes on cost segregation for the accounting and commercial real estate industries. Mr. Hobbs has significant hands on experience with every aspect of cost segregation for a variety of commercial properties and circum- stances, dealing with properties from under $100,000 to $2,300,000,000 across America as well as globally. www.houstondentistrymagazine.com | HOUSTON DENTISTRY 21