Advanced Depreciation Strategies: 168(k), Section 179, and Cost Segregation
· 8 min read · Small Multifamily
The OBBBA permanently restores 100% bonus depreciation. Learn the interplay between 168(k), Section 179, cost segregation, and Partial Asset Dispositions for small multifamily investors.
What This Article Covers
This guide focuses on advanced depreciation strategies: 168(k), section 179, and cost segregation and explains how the strategy applies to real estate investors evaluating accelerated depreciation opportunities.
- Actionable tax planning context for small multifamily investors
- Frameworks and decision points that affect first-year deductions
- How this topic connects to engineering-based cost segregation execution
Who Should Read This
This article is written for property owners, sponsors, and tax-aware investors who want practical guidance they can discuss with a CPA before filing.
Estimated length: approximately 1,760 words (8 min read).
Why This Matters in Practice
Depreciation strategy is rarely one-size-fits-all. The details covered in this article help you evaluate timing, reporting posture, and documentation quality so your filing position is both tax-efficient and defensible under audit.
For a full implementation review, compare this topic with related guides and then request a property-specific estimate.