Truck courts, heavy paving, curbs and site drainage
SAN BERNARDINO PROPERTY OWNERS
Reviewed August 17, 2026 · Updated for current federal bonus-depreciation guidance
Large sites and logistics improvements need more than a generic estimate.
San Bernardino's warehouse, distribution, self-storage, apartment and neighborhood-commercial properties frequently include large truck courts, secured yards, parking, drainage and repeated expansions. A property-specific cost segregation study connects those components to supported basis and placed-in-service dates.
- ✓ No study work before payment
- ✓ CPA-ready final report
- ✓ California statewide
WHY IT MATTERS
Move eligible basis into faster recovery periods.
Industrial classifications depend on use. General building power, plumbing and HVAC normally remain building property, while systems dedicated to qualifying equipment may be treated differently when documentation supports the function. Truck courts, finished-goods storage, production space and office buildouts should not be blended into one unsupported allocation.
Plain English: you are not creating a new deduction. You are identifying when supported pieces of the property may be depreciated.
WHAT WE REVIEW
San Bernardino industrial and commercial details to review
Fencing, gates, security, lighting and yard improvements
Dock equipment and material-handling improvements
Dedicated power and process-related systems
Office, showroom, tenant and break-room buildouts
Additions, tenant allowances and capital projects by year
SHOW ME THE NUMBERS
Illustrative San Bernardino industrial example
Illustrative only. This assumes a 37% federal marginal rate where shown and that the owner can currently use the deduction.
- Property value
- $10,000,000
- Estimated depreciable basis
- $8,500,000
- Potential faster basis
- $1,445,000 to $2,380,000
- Potential upfront federal effect
- $535,000 to $881,000
- Study or comparison benchmark
- $12,000 to $25,000+
This is a timing illustration, not guaranteed permanent tax savings. California commonly requires a separate depreciation schedule because it generally does not conform to federal bonus depreciation.
DOES IT FIT?
Strong candidates usually have four things.
✓
Warehouse, storage, multifamily or commercial property
✓
Meaningful building and exterior-improvement basis
✓
Operating use and tenant ownership are documented
✓
Recent acquisition, buildout or expansion
STATEWIDE COVERAGE
Serving owners throughout the region.
San BernardinoFontanaRialtoColtonRedlandsHighlandLoma LindaSan Bernardino County
PORTFOLIO PRICING
More properties. Lower cost per study.
Order and pay for the properties together to receive a simple portfolio discount.
2 properties5% off3 to 4 properties10% off5+ properties15% off
STRAIGHT ANSWERS
Frequently asked questions.
Does every warehouse electrical system qualify for faster depreciation?+
No. General building distribution usually remains building property. The study must document whether a system is dedicated to qualifying machinery or another specific business function.
Can truck courts and secured yards qualify as land improvements?+
Some supported exterior improvements may use a shorter recovery period, but classification depends on the facts, construction and relationship to the building. Land itself is never depreciable.
Is the free estimate a completed study?+
No. It is an illustrative screen using the facts you provide. No engineering takeoff, professional certification or tax opinion is included. Technical work begins only after a signed and paid engagement.
Does my CPA need to approve the study first?+
No. It is smart to ask whether you can currently use additional depreciation, but the paid study does not require advance CPA approval. Your CPA makes the final filing decision.
Do you guarantee tax savings?+
No. A study accelerates the timing of eligible depreciation. Results depend on basis, property facts, placed-in-service dates, passive-loss rules, tax rates and the owner's filing position.
AUTHORITATIVE SOURCES
Reviewed against current IRS and California guidance.
Last reviewed August 17, 2026. Tax rules and procedures can change. Your CPA should confirm the law that applies to your acquisition date, placed-in-service date and return.
FREE PRELIMINARY PROPERTY SCREEN