263A UNICAP Exemption
Analyze capitalized construction and development costs to identify amounts that may be currently deductible under available small-business exemptions.
Tax strategy, engineered
Cost segregation is only the first layer. We uncover, engineer, and document the tax opportunities hidden throughout your real estate.
Also within our strategy network
Beyond the obvious deduction
We look deeper—at how it was acquired, built, improved, operated, and depreciated. Then our specialists connect the opportunities into one defensible strategy.
Five layers of opportunity
Specialized strategies, coordinated with your CPA and grounded in engineering, accounting methods, and the facts of your property.
Reclassify qualifying building components into shorter recovery periods to accelerate depreciation and improve near-term cash flow.
Analyze capitalized construction and development costs to identify amounts that may be currently deductible under available small-business exemptions.
Separate repairs from improvements, identify partial dispositions, and review the evidence and filing steps with your CPA.
Capture missed depreciation from prior years—often without amending returns—through a coordinated accounting method change and §481(a) adjustment.
Lower operating costs through utility and building-system analysis, then evaluate qualifying improvements for energy-related incentives such as §179D.
Bonus depreciation may apply to qualifying short-life property acquired after Jan. 19, 2025.
A rare window of opportunity
Cost segregation identifies components with recovery periods of 20 years or less. Current federal guidance allows 100% bonus depreciation for certain qualifying property acquired and placed in service after January 19, 2025.
Eligibility varies by acquisition date, placed-in-service date, entity structure, activity, and tax posture. Innovate coordinates the engineering facts with your tax advisor.
Explore cost segregation ↗The Innovate method
Complex tax strategy should never feel opaque. You see the opportunity, the evidence, and the next action from first analysis through final delivery.
We screen your property, timing, tax posture, and available records.
Specialists examine components, costs, drawings, photos, and applicable guidance.
We align findings and implementation details with you and your CPA.
You receive clear, well-supported workpapers and ongoing access through your portal.
A clearer starting point
Exclude land, choose an allocation scenario, and compare first-year depreciation. See the calculation before requesting a property-specific study.
Open the cost segregation calculator ↗Built to work beside your CPA
We help CPA firms extend their advisory reach with engineering-led analysis, clear workpapers, and a process that keeps the primary advisor in the conversation.
Explore CPA partnerships ↗“After completing all the studies, they came back with an additional $250K in tax deductions through the 263A UNICAP exemption for our 2025 tax year.
Trusted by owners across
A clear next step
Share your property details, improvements and tax timing. We’ll review the facts and follow up about your free proposal.
No obligation to commission a study. No payment required.
Field notes