Real Estate Insights, Fall 2018 03 | Page 9

Businesses that already utilize Cost Seg should be excited about increased benefits associated with enhanced Bonus depreciation. Property owners who have not historically used Cost Seg should consider the added benefits it can offer in the areas of tax savings, improved cash flow, and higher after tax returns for investors. And, with another 5-years before 100% 1st year Bonus depreciation is expected to phase out, companies have a much longer runway to properly plan and complete significant acquisitions of capital assets. n James Su is a managing director, specializing in real estate and cost segregation matters, in BPM’s tax practice. Contact James at jsu@bpmcpa. com or 949-439-6616. BPM Real Estate Insights 9