Course 1.2 · 50 minutes
Depreciation, Bonus Depreciation, and Cost Segregation
Understand how depreciation turns a cash-flowing rental into a paper loss, and decide when a cost segregation study pays for itself.
- Who it is for
- Landlords and commercial owners with at least one property worth more than the study costs.
- Runtime
- 50 minutes
Pre-order: this course is in development and appears in your portal the day it is released. Buy 5 or more and every course is 30% off.
Instant download after payment. Nothing is withheld for a later purchase.
What you receive
- Go No Go Decision Tree.
- Form 3115 Catchup Checklist.
- Fixed Asset Schedule Template.
- Slide deck (part 1 of 3).
- Visual: Roadmap.
- Visual: MACRS Timeline.
- Visual: Building Anatomy.
- Visual: Bonus Flowchart.
- Visual: 179 vs Bonus.
- Visual: Study Flowchart.
- Visual: Catchup Timeline.
- Visual: Duplex Comparison.
- Visual: Duplex Year One.
- Visual: Placed in Service.
- Visual: Recapture at Sale.
- Visual: Study Decision Tree.
- Workbook.
- The narrated lesson. 50 minutes, cued to the deck, with chapter markers by lesson. Emailed to you the day it publishes, at no extra cost.
What the course covers
- 01Why depreciation exists and how MACRS works: 27.5-year, 39-year, and the mid-month rule7 min
- 02Land, building, and the personal property hiding inside a building6 min
- 03Bonus depreciation after the One Big Beautiful Bill: the 100 percent rule and the acquisition-date test7 min
- 04Section 179 and rentals: what qualifies and what does not5 min
- 05Cost segregation: what a study does, engineered versus do-it-yourself, and the Form 3115 catch-up9 min
- 06Worked example: a 600,000 dollar duplex with and without a study, year one through year five8 min
- 07Tricks of the trade: timing the placed-in-service date, partial asset dispositions, and state nonconformity4 min
- 08Mistakes and traps: losses you cannot use yet, recapture at sale, and studies on cheap property4 min
How it fits: Builds on 1.1. Feeds 1.3 and 1.4, where the losses become usable. Pairs with 1.6 for recapture.
The standard every course holds
- A narrated lesson of 45 to 60 minutes, produced as audio
- A designed slide deck you download and keep
- A computational workbook that runs the actual legal tests
- A toolkit of checklists and protocols
- A legal authority appendix carrying the two-pass vetting protocol
Written for a diligent reader with no legal education. Professionally narrated using a studio voice model of Brian T. Boyd. The course is recorded instruction, not a live consultation.
Where this course sits
Track 1: Real Estate
This course is one step in a track built around a single outcome. See the full build order and the other courses that get you there.
Back to this trackEducational material from the private client curriculum of Brian T. Boyd. This is legal education for a general audience, not legal advice, and no attorney-client relationship is created by purchasing, viewing, or using it. Tax outcomes depend on your facts and your state.