Why hotels and hospitality assets 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.
Hotels & Hospitality properties have a particular profile that makes cost segregation especially valuable: FF&E, decorative finishes, kitchen and pool systems — the highest-yielding category. The shell sits on a 39-year recovery period under MACRS — but every hotels & hospitality is hundreds of components, many of which qualify for 5-, 7-, or 15-year recovery and accelerated bonus depreciation.
Typical reclassification ratio
For a hotels & hospitality in Ohio, TDA studies typically reclassify 32–40% 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 hotels & hospitality cost segregation studies across Ohio, including Columbus, Cleveland, Cincinnati, Toledo, Akron. Engineering-based methodology and RSMeans cost data on every engagement.