Increasing Commercial Real Estate Value with Cost Segregation
The Course Will Teach You to
- How a cost segregation study will substantially reduce income tax liability in the early years of property ownership.
- How bonus depreciation can be used to eliminate a property's income tax liability in the first year of ownership.
- How net operating losses can be carried back to capture income taxes paid in prior years.
- How a cost segregation study increases a property's cash flow and increases its IRR
Course Description
Cost segregation is an Internal Revenue Service-compliant method to decrease your property's income tax liability, increase your property's cash flow, and significantly enhance property's after-tax internal rate of return (IRR). This two-hour online, instructor-led course, uses a real-world case study to illustrate the step-by-step process for adding value to your commercial real estate, including buildings, renovations, and leasehold improvements. You'll learn how to identify a real property's personal components and its land improvements as defined under the federal tax code, how it accelerates depreciation expense deductions and allows you to take them earlier in the holding period, and the benefits of cost segregation over the straight-line cost recovery method.
Continuing Education (CE) Disclaimer
CE credit for courses by The CCIM Institute is granted through local commissions and national governing entities. It is available on a state-by-state basis for broker and sales real estate renewal as well as select appraisal and finance renewals. Our state approval schedule is updated on a monthly basis.
If you have questions, please email CEcredit@ccim.com.
Learn about CE requirements and courses available in your state
To obtain CE credit, during course registration you must:
-Purchase CE credit for each course that needs CE credit or you will not be able to access the CE certificate through your CCIM My Account.
Before the course starts:
-Complete your The CCIM Institute profile with your CE license information under the Professional Licenses tab in My Account. Enter the license type, number, state, and expiration date.
Please Note: All forms and requests must be submitted within 3 days of the course completion to ensure it complies with state requirements and deadlines. If forms and requests are not submitted within 3 days, your CE will not be processed.
If your real estate commission requires it, you must pass the course with the qualifying score.
Tech Requirements
Tech Requirements:
This course may require the use of a laptop or desktop computer with full Excel capabilities. Mobile devices, like iPads, tablets, and cellphones, will not run The CCIM Institute's macro-enabled spreadsheets.
PC: Microsoft Office 2000 or higher is necessary to run The CCIM Institute macro-enabled spreadsheets.
Mac: Mac versions of Microsoft Office 2004, 2011, 2016, or 365 are required to run The CCIM Institute macro-enabled spreadsheets.
Browser: The CCIM Institute courses are optimized for use with the Google Chrome web browser.
"It's a wonderful time to be new in commercial real estate ... and certainly organizations like The CCIM Institute can help train someone in the industry" - Jay Olshonsky, President of NAI Global