Sample
Cost Segregation Studies for Healthcare
and Medical-Related Facilities
Ambulatory Care Centers
An ambulatory surgery center
recently saved $238,000 in taxes by
having us identify assets hidden within
their facility. Many were "built-into
the walls" and, unknown to them,
qualified for accelerated depreciation
to lower taxable income, and thereby,
federal and state taxes. To deliver
these savings we performed a Healthcare
Cost Segregation Study with our team of
specialists. Some examples of recent
Healthcare studies are:
Pennsylvania Medical Offices
A $4,100,000 General Practice
facility benefited when our specialists
reclassified over 24% of the project
cost from the conventional 39-Year tax
life to 5- and 15-Year lives resulting
in a present value tax benefit of
$183,000.
Skilled Nursing
"For-Profit" skilled nursing
facility study located $3,300,000 in
15-Year and $4,750,000 in 5-Year assets
in its $41,500,000 cost for a first year
depreciation deduction of $1,972,000.
That is an additional $908,000 in
depreciation!
Michigan Nursing Facility
This Nursing and Subacute Care
facility eligible assets identified
included $897,000 in 15-Year land
improvements, and $750,000 as 5- and 7-
Year personal property which resulted in
a present value tax benefit of $220,000.
New York Assisted Living
Facility
Within the $7,900,000 cost were
$1,500,000 in eligible 5- or 15-Year
property that resulted in a present
value tax benefit of $190,000.
Retirement Home
"Not-For-Profit" retirement
home study resulted in an accelerated
Medicare reimbursement life of 20.2
Years instead of the un-segregated
40-Year life for its $26,000,000 cost.
California Surgery Center
This facility for Sports
Medicine and Orthopaedics was built for
$2,700,000. We located 87 qualified
assets such as site utilities,
electrical feeds to the surgical rooms,
plumbing for exam rooms, nurse call
systems, medical HVAC equipment, etc.
With an effective tax rate for the
client at 46%, the project delivered
approximately $500,000 in income tax
savings over a four-year period.
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