100% Bonus Depreciation Permanently Restored — OBBBA, July 2025

The front door to cost segregation.

Estimate. Educate. Connect.

Estimate your tax benefit, understand your options, organize your project, and connect with a qualified cost segregation specialist through the BluePrint Partner Network.

Directional estimate in 60 seconds
Audit support included on every completed study
Qualified specialist firms
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Vetted Network of Cost Segregation Specialists
Documented Methodology & Documentation Standard
Audit Support Included on Every Completed Study
One Engagement Letter, With BluePrint
Three Audiences. One Platform.

Who It's For

Property Owners

Get a directional estimate of your reclassification potential, understand what a full study involves, and connect with a qualified specialist firm when you're ready.

CPAs & Advisors

Refer clients to a defensible, standardized cost segregation process. Track every engagement, download reports, and maintain full visibility from intake through delivery.

Cost Segregation Firms

Receive qualified project opportunities from owners and advisors already educated through the platform.

What BluePrint Does

Three Steps. One Platform.

Estimate

Build a directional tax benefit estimate based on property type, basis, placed-in-service date, and depreciation rules.

Educate

Understand whether cost segregation makes sense, what documents are needed, and how the process works.

Connect

Move forward with a qualified cost segregation specialist through the BluePrint Partner Network.

The Problem

Most Commercial Properties Are Overpaying Federal Tax

Without a cost segregation study, a commercial building depreciates over 39 years as a single line item — residential rental over 27.5. An engineering-based study by a qualified specialist typically reclassifies a meaningful portion into 5-, 7-, and 15-year classes. With 100% bonus depreciation permanently restored for property placed in service after January 19, 2025, every reclassified dollar is deductible in year one.

Before39-year straight-line
100% — 39-Year Straight-Line
After Analysis
AfterReclassified
5-yr
7-yr
39-yr
Land

Illustrative split. Actual percentages vary materially by property type and condition.

The Process

Five Steps. One Platform.

From directional estimate to assigned specialist team to delivered study. BluePrint sells and delivers, and coordinates each step so owners and CPAs never have to chase the process.

Step 01

Directional Estimate

Owner or CPA enters property type, basis, and placed-in-service date. BluePrint returns a directional benefit estimate in about 60 seconds.

Step 02

Educate & Organize

BluePrint walks through whether cost segregation makes sense, what documents are needed, and how the process actually works — before any commitment.

Step 03

BluePrint Assigns Your Specialist Team

BluePrint assigns the specialist team in the Partner Network that fits your property type, size, and complexity.

Step 04

Study Prepared by the Specialist Team

The specialist team prepares the study to network standards under BluePrint's engagement letter, and delivers an audit-ready report.

Step 05

CPA Filing & Coordination

BluePrint coordinates delivery to the CPA, tracks the engagement in the portal, and coordinates any post-delivery questions with the specialist team.

Tax Timing

Bonus Depreciation Is Permanent Again. Earlier Studies Mean Earlier Deductions.

Under OBBBA, 100% bonus depreciation is permanent for qualifying property placed in service after January 19, 2025. To claim those deductions on a current-year return, the study must be completed before filing. Engagements scoped earlier in the cycle give CPAs more lead time to incorporate findings into the return.

Illustrative Scenario
$0
potential year-one deduction on the assumptions below
Assumptions
Property Value$3,000,000
Reclassification Rate25%
Tax Bracket37%
Year-1 Tax Savings$277,500

Illustrative only. Actual reclassification rates and savings vary materially by property type, basis allocation, and tax posture.

Cumulative Year-One Deductions Available by Study Completion Month
Month 1$23,125
Month 3$69,375
Month 6$138,750
Month 12$277,500
Earlier completion gives CPAs more lead time before filing.
Representative Scenarios

What Reclassification Typically Looks Like

Illustrative scenarios using typical property-type reclassification patterns produced by specialist teams. Actual outcomes vary materially by property, basis allocation, and tax posture. Not specific client engagements.

42,000-sf Medical Office

Acquired 2024 · single-tenant medical · $4,200,000 cost basis

Illustrative example. Actual results vary by property type, basis allocation, and condition.

Before — Standard Depreciation39-year straight-line
100% — 39-year property
After — Engineering Reclassification
Personal Property (§1245)$785,400
19%
Land Improvements$321,300
8%
Qualified Improvement$249,900
6%
Real Property (§1250)$2,213,400
53%
Land$630,000
15%
Accelerated Depreciation Unlocked
$1,356,600 moved from 39-year → 5–15 year classes
First-Year Tax Savings
Cash flow you can reinvest immediately.
Return on Study Fee
$18,000
Typical Study Fee
Platform Standard

One Standard Every Specialist Team Has to Meet

BluePrint sells and delivers every study. Qualified specialist teams in the BluePrint Partner Network prepare the technical work to the network standard, and BluePrint stands behind what it delivers.

Documented Network StandardPlatform Standard

Every specialist team works to the same baseline: component-level analysis, written rationale on gray-area positions, and audit-ready workpapers. Firms that don't meet it don't get referrals.

Licensed PE Involvement Where It Matters

Network specialists engage a licensed Professional Engineer when risk triggers are met — specialty systems, higher-basis properties, or process-driven facilities. Engineer scope is disclosed accurately in every report.

Audit-Ready Documentation

Component-level detail, photographic evidence, engineering calculations, and IRC + case citations. Gray-area positions are documented in writing — not hidden.

BluePrint-Coordinated Delivery

BluePrint manages intake, documents, and post-delivery coordination between owner, CPA, and specialist team. CPA-driven tax deadlines are flagged at engagement start.

Specialist Vetting

Network specialists are qualified against methodology, documentation, and audit-support requirements before they take a single BluePrint referral.

Audit Support Included

BluePrint stands behind every study it delivers — the specialist team that prepared it provides the technical response, and BluePrint coordinates the process so clients and CPAs are never left chasing answers.

One Engagement Letter, With BluePrint

One engagement letter, with BluePrint — covering scope, fee, and audit support before any work begins.

The Difference

Hiring a Random Firm vs. The BluePrint Platform

Most owners and CPAs hire a cost seg firm blind. BluePrint sells and delivers the study — estimate, educate, then BluePrint assigns a qualified specialist team that meets a documented standard.

Feature
Hiring a Random Firm
Through BluePrint
Where the study comes from
Unknown provider, no vetting
Sold and delivered by BluePrint; qualified specialist team assigned to the property
Methodology standard
Square-footage estimates
Component-level analysis required across the network
Engineer involvement
Rarely, or never disclosed
Licensed PE involvement on risk-triggered engagements, disclosed in the report
Documentation
Report PDF only
Photographic evidence, engineering calculations, and IRC/case citations
Audit support
Often excluded or undefined
BluePrint stands behind every study it delivers; the specialist team provides the technical response and BluePrint coordinates
Engagement terms
Varies
One engagement letter, with BluePrint — covering scope, fee, and audit support before any work begins
Coordination
Client and CPA left chasing
BluePrint coordinates intake, documents, and post-delivery questions

Directional Estimate First

See a directional benefit before you ever talk to a firm — property type, basis, and placed-in-service date drive the number.

Educated Before Engagement

Understand what a study involves, what documents you need, and whether cost segregation makes sense — before you commit.

Network Documentation Standard

Every specialist team in the BluePrint Partner Network must deliver component-level analysis, written rationale on gray-area positions, and audit-ready workpapers.

BluePrint-Coordinated Delivery

BluePrint manages the client experience — intake, documents, QA handoff, and post-delivery coordination — so nothing falls between owner, CPA, and specialist team.

Network standard, not a solo shop Studies sold and delivered by BluePrint, prepared by qualified specialist teams One engagement letter, with BluePrint
Audit support through the network

Audit Support Coordinated Through the Network

BluePrint stands behind every study it delivers. If the IRS or a tax advisor later questions a study's classifications, methodology, cost allocations, or supporting documentation, the specialist team that prepared it provides the technical response, and BluePrint coordinates the process so clients and CPAs are never left chasing answers.

Technical Questions Answered

The specialist team that prepared the study provides the technical response on classifications, methodology, and cost allocations raised by the IRS or a tax advisor.

Supporting Documentation Produced

Component schedules, photos, basis allocations, and methodology notes — produced from workpapers held by the specialist team that prepared the study.

Coordinated by BluePrint

BluePrint routes the request, tracks the response, and keeps the client, CPA, and specialist team aligned throughout.

Projects are reviewed by qualified cost segregation specialists and engineering professionals before final report delivery.

Service Tiers & Pricing

Transparent Pricing. Scoped to the Property.

Study package pricing depends on property size, complexity, and documentation. BluePrint provides transparent starting ranges so owners and advisors can understand likely cost before moving forward.

Essentials
from $1,495
Up to ~$750K basis
Typical turnaround: 5 business days
Audit support included
  • Component-level reclassification
  • Methodology summary report
  • Tax-form-ready schedules
Tier Details
Most Common
Standard
from $3,495
$750K – $3M basis
Typical turnaround: 7 business days
Audit support included
  • Full component analysis & site reference
  • Detailed workpapers & schedules
  • BluePrint stands behind the study
Tier Details
Premium
from $7,995
$3M – $15M basis
Typical turnaround: 10 business days
Audit support included
  • Site visit & photo documentation
  • Licensed PE sign-off on relevant scope
  • BluePrint stands behind the study
Tier Details
Portfolio
Custom
5+ properties or >$15M
Typical turnaround: Scoped per engagement
Audit support included
  • Multi-property scoping & sequencing
  • Cross-portfolio basis allocation review
  • BluePrint stands behind the study
Tier Details

Audit support is included on every completed study. Final pricing is confirmed in your BluePrint engagement letter.

For CPAs & Advisors

Refer With
a Platform Behind You

You carry the signature. You carry the audit exposure. BluePrint gives you a vetted network, documented standards, and one coordinator for every referral — so the study behind your client's return is one you'd actually stand next to.

Full Visibility on Every Referral

Track every client from intake through delivery in the partner portal. Download reports, monitor status, and stay in the loop without chasing anyone.

Vetted Network Specialists

You're not gambling on an unknown firm. Every study is prepared by a qualified specialist team in the BluePrint Partner Network that meets the network standard for methodology, documentation, and audit support.

One Point of Contact

BluePrint sits between you, your client, and the assigned specialist team. You get a single coordinator instead of four inboxes.

Clear Engagement Terms

One engagement letter, with BluePrint — covering scope, fee, and audit support before any work begins.

Why the Platform

Why Owners & CPAs Use BluePrint

One place to estimate, understand, and start your study with BluePrint — instead of cold-calling firms.

Vetted Network, Not a Directory

Every specialist team meets a documented methodology, documentation, and audit-support standard before taking a BluePrint referral.

Directional Estimate First

Understand potential benefit and fit in about 60 seconds — before you engage a firm or sign anything.

Real-Time Portal Coordination

Track every referral, download reports, and monitor engagement status. BluePrint sits between you, the client, and the specialist team.

Tax Timing

100% Bonus Depreciation Is Permanent Again

The One Big Beautiful Bill Act, signed into law July 4, 2025, permanently restored 100% bonus depreciation for most qualifying property placed in service after January 19, 2025. Every dollar reclassified into a 5-, 7-, or 15-year recovery class can be fully deducted in the year the property is placed in service — with no scheduled phase-down.

100% first-year deduction on reclassified assets — permanent under OBBBA
Studies must be completed before filing to claim current-year benefits
Typical 4–6 week turnaround from the specialist team keeps CPA deadlines on track
Bonus Depreciation Rate

First-year bonus depreciation by tax year

202380%
202460%
2025+Permanent (OBBBA)100%

Signed into law July 4, 2025 — 100% bonus is permanent for property placed in service after Jan 19, 2025.

Understand the Number Before You Engage a Firm

Run the estimator for an instant directional number. BluePrint helps you understand fit, then matches you to the right package and assigns the specialist team that fits your property. Engagement begins when your BluePrint engagement letter is signed — not before.

One Engagement Letter, With BluePrint

One engagement letter, with BluePrint — covering scope, fee, and audit support before any work begins. No surprises.

Audit Support Coordinated

BluePrint stands behind every study it delivers — the specialist team that prepared it provides the technical response, and BluePrint coordinates the process so clients and CPAs are never left chasing answers.

Property-Specific Quote

Study package pricing depends on property size, complexity, and documentation. Final pricing is confirmed in your BluePrint engagement letter.

Tax-Deadline Aware

CPA-driven deadlines are flagged at intake and coordinated with the assigned specialist team. Typical turnaround is 4–6 weeks.

Refer With a Platform Behind You

Send your real estate clients through BluePrint. They get educated, BluePrint assigns the specialist team that fits the property, and BluePrint delivers a study designed to defend the return you sign — with audit support included on every completed study.

One engagement letter, with BluePrint
Scope stated in writing
Documented network methodology standard