If you’re a real estate investor or developer, you’ve probably been watching the rollercoaster of bonus depreciation over the last few years. Well, buckle up—because as of January 20, 2025, bonus depreciation is back, and it’s back at 100% for qualifying assets.
That means you can write off a large portion of your building cost in Year 1—but only if you time it right.
Pair this with a cost segregation study, and the savings get serious. We’re seeing clients recover 25–40% of their total project cost immediately by identifying and reclassifying short-life components (like flooring, finishes, site work, etc.). So don’t wait decades to recover your investment through standard straight-line depreciation.
If you’re:
- Placing property in service now
- Under construction
- Unsure if your CPA captured this opportunity



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contact@plc-llc.com
