Why cost segregation works in Kentucky

Kentucky's logistics infrastructure — UPS Worldport in Louisville and major rail — drives heavy industrial activity. Bourbon, manufacturing, and equine assets round out the commercial picture. An engineering-based cost segregation study reclassifies components of your Kentucky property from 27.5- or 39-year real property into 5-, 7-, and 15-year MACRS class lives. Under the One Big Beautiful Bill Act (OBBBA), 100% bonus depreciation has been restored for qualifying property acquired and placed in service after January 19, 2025 — meaning every dollar of accelerated property identified can be deducted in year one.

Major Kentucky markets we serve

  • Industrial and distribution in Louisville
  • Multifamily across Louisville and Lexington
  • Hospitality tied to bourbon and equine tourism

Every Kentucky study is built off engineering takeoffs, RSMeans cost data, and the IRS Cost Segregation Audit Techniques Guide methodology.