US Cost-Segregation

Track a cost-segregation study: reclassify a building into MACRS recovery buckets and compute accelerated depreciation schedules (IRS Pub. 946)

Key Features

Reclassification buckets

Carve a building's capitalized cost into 5-year personal property, 7-year property, 15-year land improvements and the 27.5-year residential / 39-year nonresidential real shell, with a live roll-up and percent-reclassified KPI.

Real MACRS engine (Pub

946). 200% / 150% declining balance with an automatic switch to straight line, half-year and mid-quarter conventions for personal property, and mid-month straight line for 27.5 / 39-year real property. The half-year personal-property classe

Mid-quarter test

Aggregate personal property and land improvements, measure the Q4 share of basis and switch to the mid-quarter convention when it exceeds 40%.

Bonus depreciation & Section 179

Per-component bonus eligibility (recovery period <= 20 years), a bonus rate and a Section 179 election folded into the year-1 deduction.

Year-by-year schedule

Recovery year, tax year, percentage, MACRS / bonus / 179 split, total, accumulated and remaining basis - always tying out to the depreciable basis.

Audit trail. Chatter, finalize / reset workflow and

Audit trail. Chatter, finalize / reset workflow and a recapture-ready accumulated-depreciation record for each component.

Screenshots

Components

Depreciation Schedule

Cost Segregation Studies

Why Choose This Module

Cost-segregation studies routinely cost $5,000-$15,000 in engineering fees and then live in a spreadsheet. This module gives you an Odoo home for the result: hold the component breakout, the recovery-life buckets and the placed-in-service dates, then compute the accelerated MACRS depreciation schedule for every piece.

Specifications

Compatible: Odoo 18.0 / 19.0
License: OPL-1
Languages: English
Author: Pokutsoft
Dependencies: account
Support: support@pokutsoft.com

Update date: 2026-07-02