Don’t miss the insights from our webinar.
Originally aired on March 18th , 2026
In this webinar replay, our specialists explore how property owners and investors can leverage engineering-based cost segregation and 100% bonus depreciation to accelerate deductions and improve after-tax cash flow.
What you’ll learn
What Is Cost Segregation & Why It's Engineering-Based: Program overview, how the study is conducted, and what makes it IRS-compliant and audit-ready
The Financial Impact: How accelerated depreciation improves after-tax cash flow , illustrated through a live case study
Strategic Planning Considerations: How finance leaders & property owners are incorporating cost segregation into broader tax planning and acquisition strategy
CPA Collaboration in Practice: How our engineers work directly alongside your CPA to ensure accurate implementation and full documentation to support cross-border R&D and innovation
Live Q&A session
Q&A
The responses to the questions asked during the webinar were prepared by our expert.
These responses are provided for informational purposes only and do not constitute legal, tax, or financial advice. For any questions related to your specific situation or that of your organization, please contact us directly.
I purchased a property in 2021. Can I still do a cost segregation study on it?
Yes. You can still perform a cost segregation study on properties purchased in prior years.
You don’t need to amend past tax returns. Instead, you can file Form 3115 to “catch up” on missed depreciation in the current tax year.
Does cost segregation increase audit risk?
No. Cost segregation is an IRS-approved method and has been around for decades.
If done correctly, it does not increase audit risk. Even in the event of an audit, a properly conducted study should not create issues.
Is there a limit to accelerated depreciation per year?
There is no limit, but:
Any unused depreciation carries forward to future years indefinitely until used
You can only reduce your taxable income to zero (not below)
Why hasn’t my CPA recommended cost segregation?
This is common. Many CPAs focus on tax preparation and may not specialize in real estate or specialty tax incentives like cost segregation.
It doesn’t mean they’re not competent, it’s just not their area of focus. Firms like Leyton typically partner with CPAs to provide this expertise.
About Leyton
Leyton is an international consulting firm & global leader in R&D tax credits that helps businesses leverage financial incentives to accelerate their growth and achieve sustainable performance. We simplify access to these complex incentives. Our combined teams of highly skilled Tax and Technical specialists maximize the financial benefits for businesses. With compliance always front of mind, we have been delivering optimal services for our client for over 25 years. This provides peace of mind that you will always receive the maximum benefit, without taking risks.



