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# Scarpello Consulting

Cost Segregation Experts

## Sitemaps

- [XML Sitemap](https://www.scarpelloconsulting.com/sitemap.xml): Contains all public & indexable URLs for this website.

## Posts

- [CARES Act: QIP](https://www.scarpelloconsulting.com/2020/04/14/cares-act-qip-and-immediate-renovations-2/) - The CARES Act has provided a technical correction to the TCJA, and now specifically has designations for QIP. The article provides all the details you need.
- [CARES Act: Depreciation](https://www.scarpelloconsulting.com/2020/04/14/cares-act-depreciation/) - Learn how the CARES Act provides the proper recovery period the Tax Cuts and Jobs Act failed to reflect in the statutory text.
- [CARES Act: QIP and Immediate Renovations](https://www.scarpelloconsulting.com/2020/04/30/cares-act-qip-and-immediate-renovations/) - If a taxpayer buys a building and immediately renovates it, would the improvements qualify as QIP eligible for bonus depreciation? Find out in this FAQ article.
- [CARES Act: Net Operating Loss Changes](https://www.scarpelloconsulting.com/2020/06/08/cares-act-net-operating-loss-changes/) - Read this article to see how the The CARES Act amended §172(b)(1) to provide for a carryback of any net operating loss (NOL). Learn more from your tax experts.
- [45L Energy Efficient Dwelling Credit // Quick Facts](https://www.scarpelloconsulting.com/2020/07/28/45l-energy-efficient-dwelling-credit-quick-facts/) - The §45L tax credit, which is only available to eligible contractors, is potentially worth up to $2,000 for each qualified new energy efficient unit. Get more details here.
- [Personal Property and §1031](https://www.scarpelloconsulting.com/2022/05/05/personal-property-and-§1031/) - Personal property no longer qualifies for gain deferral under §1031. But how do you determine if property is real or personal? The answer may depend on when the property exchange began. Learn more.
- [§45L Energy Efficient Tax Credit](https://www.scarpelloconsulting.com/2021/01/15/§45l-energy-efficient-tax-credit/) - Learn all about the New Energy Efficient Home Credit under Internal Revenue Code §45L established by the Energy Policy Act of 2005 from your tax experts.
- [45L Energy Efficient Dwelling Credit // Overview](https://www.scarpelloconsulting.com/2021/01/15/45l-energy-efficient-dwelling-credit-overview/) - The IRS has extended the $2,000 tax credit for new qualifying energy efficient homes through December 31, 2021. Learn more.
- [Passive Activity Loss Limitations](https://www.scarpelloconsulting.com/2022/06/10/pal_limitations/) - Understand the limitations on the current deduction of PALs and how those limitations can affect the benefits of cost seg on rental real estate.
- [Extension, Increase, And Modifications Of The New Energy Efficient Home Credit](https://www.scarpelloconsulting.com/2022/08/17/new-energy-efficient-home-credit/) - The New Law Under The Inflation Reduction Act of 2022
- [Importance of Estate Planning and Cost Segregation](https://www.scarpelloconsulting.com/2022/09/28/estate-planning/) - Passive activities are trades or businesses in which the taxpayer does not materially participate, and except for the rental real estate activities of real estate professionals, any rental activity is automatically treated as a passive activity regardless of the taxpayer’s level of participation.
- [The Retail Motor Fuel Outlet Exception](https://www.scarpelloconsulting.com/2023/11/27/the-retail-motor-fuel-outlet-exception/) - Gas station proprietors may not be aware of a tax reporting alternative called the “retail motor fuel outlet” exception. Read for more details.
- [Passive Activity Loss: Rules and Exceptions](https://www.scarpelloconsulting.com/2023/12/27/passive-activity-loss/) - According to PAL regulations, you can't deduct passive activity loss against other nonpassive income. However, there are exceptions to that rule. Get details.
- [New Standards: HUD- & USDA-Financed Housing](https://www.scarpelloconsulting.com/2024/08/26/new-standards-hud-usda-financed-housing/) - Read this white paper to identify the the covered HUD and USDA programs and upcoming compliance dates.
- [Determining Transient Use For Depreciation](https://www.scarpelloconsulting.com/2024/10/07/transcient-use/) - When is a place that provides accommodations considered a residential facility or nonresidential? Find out.
- [Do You Capitalize or Expense?](https://www.scarpelloconsulting.com/2024/09/27/do-you-capitalize-or-expense/) - Can a cost can be immediately expensed in whole, or must it be capitalized incrementally over different tax years. Find out.
- [Changes to §179D under the IRA](https://www.scarpelloconsulting.com/2025/03/20/changes-to-179d/) - The deduction under §179D for energy efficient commercial building property (EECBP) has been substantially changed under the Inflation Reduction Act. Read More.
- [Inflation Reduction Act Rebates for Multifamily Buildings](https://www.scarpelloconsulting.com/2024/10/23/inflation-reduction-act-rebates/) - With growing emphasis on sustainable energy solutions, the U.S. government has introduced rebates aimed at improving residential energy performance. Learn more.
- [Proposed Policy Changes: What You Need To Know](https://www.scarpelloconsulting.com/2025/04/02/proposed-policy-changes-2025/) - The Trump Administration is pushing to restore pro-growth tax provisions to stimulate investment, offset inflation, and strengthen manufacturing. Learn more.
- [Selecting A Quality Cost Segregation Provider](https://www.scarpelloconsulting.com/2025/05/09/selecting-a-quality-cost-segregation-provider/) - Learn 7 reasons why it is important to select a quality provider that understands the IRS Cost Segregation Audit Techniques Guide. It will save time and money.
- [How To Conduct A Cost Segregation Study](https://www.scarpelloconsulting.com/2025/06/05/steps/) - Cost Segregation reduces tax liabilities and frees up cash for current operations. Let the experts conduct the study for you. Call us today: 877.410.5040
- [Proposed Tax Law Changes, May 2025](https://www.scarpelloconsulting.com/2025/06/05/law-changes/) - As your Cost Segregation partners, we share how, if the new tax laws pass, they would affect Cost Segregation Studies. Call us today to ask your questions: 877.410.5040
- [Extensions and Cost Segregation](https://www.scarpelloconsulting.com/2025/06/17/extensions-and-cost-seg/) - Taxpayers with real estate holdings filing under an extension have a powerful opportunity to reduce their taxable income with a cost seg study. Learn more.
- [Federal Tax Incentives and Depreciation Reforms](https://www.scarpelloconsulting.com/2025/07/29/obbba/) - Taxpayers with real estate holdings filing under an extension have a powerful opportunity to reduce their taxable income with a cost seg study. Learn more.
- [Bonus Depreciation Amendment](https://www.scarpelloconsulting.com/2025/08/13/bonus-depreciation-amendment/) - Taxpayers with real estate assets can now use cost segregation to identify qualifying assets eligible for 100% bonus depreciation with the OBBBA. Learn more.
- [QPP Provision](https://www.scarpelloconsulting.com/2025/09/23/qpp-provision/) - The QPP provision allows taxpayers to elect full expensing of depreciable property that would otherwise be treated as nonresidential real property. Learn more.
- [Wind and Solar Credits](https://www.scarpelloconsulting.com/2025/08/26/solarcredits/) - OBBBA eliminates credits for wind and solar projects placed in service after 12/31/27, with an exception for projects started by 7/5/26. Learn more.
- [Investing in Gas Stations](https://www.scarpelloconsulting.com/2025/10/01/investing-in-gas-stations/) - Some promoters of investments in gas stations and convenience stores have overstated reclassification and depreciation benefits. Get the facts from experts.
- [Tenant Improvements](https://www.scarpelloconsulting.com/2025/10/16/tenant-improvements/) - Should you conduct a Cost Segregation Study on a Tenant Improvement? Short answer, it is likely a good candidate. Read more to get the details.
- [1031 Exchanges](https://www.scarpelloconsulting.com/2025/10/30/1031-exchanges/) - Don't invite unwanted attention from the IRS. Understand when to carryover or restart your basis of your 1031 exchange during a Cost Segregation Study.
- [Gifting Property: Know the Depreciation Rules](https://www.scarpelloconsulting.com/2025/11/07/depreciation-and-gifts/) - Find out what happens when selling real estate under Fair Market Value. Don't leave money on the table. Look at multiple scenarios before you file paperwork.
- [Policy Watch: April 2026](https://www.scarpelloconsulting.com/2026/04/07/policy-watch/) - Three developments we are actively watching and evaluating for potential impact. As your trusted partners, rely on us to keep you updated on tax code changes.

## Pages

- [Home](https://www.scarpelloconsulting.com/) - Generate substantial savings by taking advantage of taxpayer privileges, such as Cost Segregation, with a partner you can trust. Let us help you save today.
- [NEWSLETTERS](https://www.scarpelloconsulting.com/newsletters/) - Keep up to date on the tax code laws, review cost segregation case studies, learn about new service offerings and more. Read newsletters here.
- [Contact Us](https://www.scarpelloconsulting.com/contact/) - Generate substantial savings by taking advantage of multiple taxpayer privileges, like Cost Segregation Studies. Contact us to learn more: 877.410.5040
- [Webinar Series](https://www.scarpelloconsulting.com/webinar/) - Welcome to the Scarpello Consulting Webinar Hub. Check out the calendar of upcoming topics and dates, plus review past episodes that you may have missed.
- [Green Energy](https://www.scarpelloconsulting.com/greenenergy/) - Our tax experts monitor the ever-changing green energy incentive landscape to keep you informed as you build. Contact us before you start your next project.
- [Cost Segregation](https://www.scarpelloconsulting.com/cost-segregation/) - Cost Segregation is a tax savings measure nearly every taxpayer who owns commercial property should consider. Learn more from the people who created the process
- [Case Studies](https://www.scarpelloconsulting.com/case-studies/) - Cost Segregation can save building owners thousands. Multiple building types and valuations qualify. View these case studies to see how.
- [Additional Services](https://www.scarpelloconsulting.com/additional-services/) - Let our multifaceted team and our select partners enhance your business with additional services like business valuations, R&D, and property tax assessments.
- [Data Analytics](https://www.scarpelloconsulting.com/data-analytics/) - Start seeing your data differently through a turn-key data analytics dashboard. Easily convert your own data to answer data-related question with just a click.
- [Specialized Tax Services](https://www.scarpelloconsulting.com/specialized-tax-services/) - Get tax services from a team of engineers, accountants, and tax specialists who focus entirely on the art and science Cost Segregation studies. Contact us now.
- [About us](https://www.scarpelloconsulting.com/about-us/) - Work with professionals who bring hands-on construction and engineering experience. Plus, leverage our an in-house tax experts to answer all your tax questions.
- [White Papers](https://www.scarpelloconsulting.com/white-papers/) - Trust the tax experts with all your important tax related questions. Our in-house team is available to you before, during, and after a cost segregation study.
- [Partner With Us](https://www.scarpelloconsulting.com/partner-with-us/) - Offer Cost Segregation and other services to your clients without being an expert yourself. Over 100 CPAs trust us to be their back-end partner. You should too.

## Portfolio

- [Northridge Village Memory Care Cost Segregation Study](https://www.scarpelloconsulting.com/project/senior-living-facility/) - This Cost Segregation Study garnered a first year tax savings of $322,978.90. How much could you save? Contact us to find out: 877.410.5040
- [Royal Palm Sr. Living Cost Segregation Study](https://www.scarpelloconsulting.com/project/senior-living-facility-2/) - This Cost Segregation Study garnered a first year tax savings of $2,767,296.30 How much could you save? Contact us to find out: 877.410.5040
- [Coast to Coast - Sonic #6721 Cost Segregation Study](https://www.scarpelloconsulting.com/project/fast-food/) - This Cost Segregation Study garnered a first year tax savings of $304,435.95. How much could you save? Contact us to find out: 877.410.5040
- [Wendy's Cost Segregation Study](https://www.scarpelloconsulting.com/project/fast-food-restaurant/) - This Cost Segregation Study garnered a first year tax savings of $806,411.34. How much could you save? Contact us to find out: 877.410.5040
- [Lund Securities America Cost Segregation Study](https://www.scarpelloconsulting.com/project/office-complex/) - This Cost Segregation Study garnered a first year tax savings of $1,510,103.95. How much could you save? Contact us to find out: 877.410.5040
- [Lighting Associates Look Back Study](https://www.scarpelloconsulting.com/project/industrial-warehouse/) - This Cost Segregation Study garnered a first year tax savings of $70,708.96. How much could you save? Contact us to find out: 877.410.5040
- [Johnstone Supply Look Back Study](https://www.scarpelloconsulting.com/project/industrial-warehouse-2/) - This Cost Segregation Study garnered a first year tax savings of $1,567,846.03. How much could you save? Contact us to find out: 877.410.5040
- [Baxter - CDJR LaVista Cost Segregation Study](https://www.scarpelloconsulting.com/project/auto-dealership/) - This Cost Segregation Study garnered a first year tax savings of $11,907,811.41. How much could you save? Contact us to find out: 877.410.5040
- [Shaw & Nielsen Kentson Car Company Look Back Study](https://www.scarpelloconsulting.com/project/auto-dealership-2/) - This Cost Segregation Study garnered a first year tax savings of $206,164.44. How much could you save? Contact us to find out: 877.410.5040
- [Block RE Services Cost Segregation Study](https://www.scarpelloconsulting.com/project/apartment-complex/) - This Cost Segregation Study garnered a first year tax savings of $2,952,387.84. How much could you save? Contact us to find out: 877.410.5040
- [Metonic Latitude 41 Cost Segregation Study](https://www.scarpelloconsulting.com/project/apartment-complex-2/) - This Cost Segregation Study garnered a first year tax savings of $2,303,303.52. How much could you save? Contact us to find out: 877.410.5040
- [Atlantic Eye Group Cost Segregation Study](https://www.scarpelloconsulting.com/project/medical-office-3/) - This Cost Segregation Study garnered a first year tax savings of $72,728.95. How much could you save? Contact us to find out: 877.410.5040

## Photo Albums

- [Modern Lifestyle](https://www.scarpelloconsulting.com/dt_gallery/modern-lifestyle/) - Dolor a nisl ac nibh venenatis ultricies. Donec ut velit vitae purus consequat feugiat in sed nisl.
- [Wild Beauty](https://www.scarpelloconsulting.com/dt_gallery/wild-beauty/) - Lorem tesque a nisl ac nibh venenatis ultricies. Donec ut velit vitae purus consequat dolor amet feugiat in sed.
- [Coziness](https://www.scarpelloconsulting.com/dt_gallery/coziness/) - Proin ligula justo iaculis quis velit vitae purus ornare in tempus id purus.
- [Sweet Dreams](https://www.scarpelloconsulting.com/dt_gallery/sweet-dreams/) - Mauris euimod ante a mauris for ultrices nulla et lacus at quam ivamus elit.
- [Interior](https://www.scarpelloconsulting.com/dt_gallery/interior/) - Glavrida amos agilos for do eiusmod tempor ut labore et dolore magna lorem nulla.
- [Landscapes](https://www.scarpelloconsulting.com/dt_gallery/landscapes/) - Etiam id elit, vel tincidunt nulla. Vestibulis accumsan ipsum non justo aliqueu urna erat.
- [Lunch time](https://www.scarpelloconsulting.com/dt_gallery/lunch-time/) - Vivamus aliquam ornare sapien, a suscipit nisi convallis vel gravida felis.
- [Mountain Views](https://www.scarpelloconsulting.com/dt_gallery/mountain-views/) - Proin ligula justo iaculis quis ornare in tempus nulla for aliquam eget sit amet est.
- [Indoors](https://www.scarpelloconsulting.com/dt_gallery/indoors/) - Proin ligula justo, iaculis quis ornare in, tempus id purus. Vestibulum et lacus at quam sit amet.
- [Start Up](https://www.scarpelloconsulting.com/dt_gallery/start-up/) - Vestibulis lorem dolorusfor ipsum justo aliquam eurna erat turpis malesuada.
- [Objects Close-Up](https://www.scarpelloconsulting.com/dt_gallery/objects-close-up/) - Vestibulum et metus nulla. Quisque et lacus at quam volutpat dolor.
- [Something Special](https://www.scarpelloconsulting.com/dt_gallery/something-special/) - Dolor a nisl ac nibh venenatis ultricies. Donec ut velit vitae purus consequat.
- [Around the World](https://www.scarpelloconsulting.com/dt_gallery/around-the-word/) - Vestibulum et metus nulla. Quisque et lacus at quam volutpat aliquam.
- [Crazy Time](https://www.scarpelloconsulting.com/dt_gallery/crazy-time/) - Vest et metus nulla et lacus quam volutpat eget sit amet est lorem dolor glavrida.
- [Best of the Best](https://www.scarpelloconsulting.com/dt_gallery/best-of-the-best/) - Lorem ipsum dolor habitant morbi tristique senectus et netus.

## Team

- [Richard Lurk, JD, MPA](https://www.scarpelloconsulting.com/dt_team/richard-lurk/) - Every firm has that person that fields all the difficult questions, and at Scarpello Consulting that person is Richard.
- [Mike Shaw](https://www.scarpelloconsulting.com/dt_team/mike-shaw/) - As a former director of business development with a national CPA firm, Mike knows how to develop relationships that last.
- [Tom Scarpello](https://www.scarpelloconsulting.com/dt_team/tom-scarpello-2/) - He oversees all the current and future endeavors of the Scarpello team.
- [Mike Pruss](https://www.scarpelloconsulting.com/dt_team/mike-pruss/) - Since the beginning, Mike has been the person to get things done. His client list includes some of the largest CPA firms and real estate companies because of his attention to detail.
- [Lee Schroeder](https://www.scarpelloconsulting.com/dt_team/lee-schroeder-2/) - Lee started with the company in 2008 with a background in construction, finance and engineering.

## Testimonials

- [Topic: TBD 2](https://www.scarpelloconsulting.com/dt_testimonials/topic-tbd-2/) - Praesent sed fermentum augue. Sed in odio et enim venenatis luctus. In egestas orci quis magna iaculis eleifend. Proin a lobortis ante, nec eleifend urna. Pellentesque a enim elementum, tempor nulla id, ultrices augue. Maecenas sit amet tincidunt elit – habitant morbi tristique senectus!
- [Topic: TBD](https://www.scarpelloconsulting.com/dt_testimonials/topic-tbd/) - Mauris id vestibulum massa elis nisl, tincidunt eget volutpat quis, porta sit amet est. Pellen tesque solli citudin velit vel molestie dolor. Glavrida for habitant morbi tristique senectus. Thanx!

## Slideshows

- [Photo Scroller Homepage](https://www.scarpelloconsulting.com/dt_slideshow/photo-scroller-homepage/)

## Categories

- [Tax Laws](https://www.scarpelloconsulting.com/category/tax-laws/)

## Portfolio Categories

- [Seinor Living Facility](https://www.scarpelloconsulting.com/project-category/seinor-living-facility/)
- [Fast Food](https://www.scarpelloconsulting.com/project-category/fast-food/)
- [Office Complex](https://www.scarpelloconsulting.com/project-category/office-complex/)
- [Industrial Warehouse](https://www.scarpelloconsulting.com/project-category/industrial-warehouse/)
- [Look-Back Study](https://www.scarpelloconsulting.com/project-category/look-back-study/)
- [Auto Dealership](https://www.scarpelloconsulting.com/project-category/auto-dealership/)
- [Apartment Complex](https://www.scarpelloconsulting.com/project-category/apartment-complex/)
- [Medical Office](https://www.scarpelloconsulting.com/project-category/medical-office/)

## Album Categories

- [Objects](https://www.scarpelloconsulting.com/dt_gallery_category/objects/)
- [Macro](https://www.scarpelloconsulting.com/dt_gallery_category/macro/)
- [People](https://www.scarpelloconsulting.com/dt_gallery_category/people/)

## Team Categories

- [Tax Consulting](https://www.scarpelloconsulting.com/dt_team_category/taxconsulting/)
- [Engineer](https://www.scarpelloconsulting.com/dt_team_category/engineer/)
- [Partner](https://www.scarpelloconsulting.com/dt_team_category/partner/)
- [Tax Counsel](https://www.scarpelloconsulting.com/dt_team_category/tax-counsel/)