Why commercial office buildings reclassify well in Ohio

Ohio's diversified industrial, healthcare, and university economy supports steady cost segregation activity across all three Cs — Columbus, Cleveland, and Cincinnati.

Commercial Office properties have a particular profile that makes cost segregation especially valuable: Class A through medical office — partitions, dedicated electrical, finishes, parking. The shell sits on a 39-year recovery period under MACRS — but every commercial office is hundreds of components, many of which qualify for 5-, 7-, or 15-year recovery and accelerated bonus depreciation.

Typical reclassification ratio

For a commercial office in Ohio, TDA studies typically reclassify 18–25% of depreciable basis. Combined with 100% OBBBA bonus depreciation on property acquired and placed in service after January 19, 2025, that translates the entire reclassified amount into a year-one deduction.

Ohio markets we serve

We deliver commercial office cost segregation studies across Ohio, including Columbus, Cleveland, Cincinnati, Toledo, Akron. Engineering-based methodology and RSMeans cost data on every engagement.