Property owner resources
Clearer questions.
Stronger records.
Explore tangible property regulations, cost segregation and the records that help owners and CPAs make informed decisions.
Tangible property regulations
Understand the framework.
Repairs vs. improvements: how to frame a TPR review
Learn how building systems, betterments, restorations and adaptations shape repair-versus-improvement analysis, with a practical record checklist.
Read guide ↗Practical guide · 2 min readPartial asset dispositions: review the component you replaced
Understand partial asset disposition records, remaining basis and election timing when a building component is retired or replaced.
Read guide ↗Practical guide · 3 min readTPR safe harbors: three provisions, different requirements
Compare the de minimis, routine maintenance and small-taxpayer safe harbors, including thresholds, elections and records to discuss with your CPA.
Read guide ↗Practical guide · 2 min readTPR vs. cost segregation: how the reviews work together
See how tangible property regulations, cost segregation and partial asset dispositions address different questions using coordinated property records.
Read guide ↗From the property file
Put the questions to work.
Replacing a roof? Ask these tax questions before closing the project file
Prepare a roof project for tax review with records of the original condition, replaced layers, project scope and retired components.
Read article ↗Field notes · 2 min readHVAC replacement: the records that make a tax review useful
Gather equipment counts, capacity, service areas and retirement records before reviewing an HVAC replacement under tangible property regulations.
Read article ↗Field notes · 2 min readA year-end TPR checklist for property owners and their CPAs
Organize property expenditures, retired components, accounting policies and filing questions before your year-end tangible property regulations review.
Read article ↗