THE SEGONOMICS JOURNAL
A little understanding.
A better conversation.
Practical guides to cost segregation, depreciation, and the details that help property owners make informed decisions.
FEATURED GUIDE / 2026
Beyond the headline.
Know which rules apply.
The restored bonus rate is only part of the story. Acquisition dates, service dates, and the ability to use a deduction all matter.
Read the 2026 guideExplore the guides.
9 guides
The fundamentals
What Is Cost Segregation and Why It Matters for Property Owners
What cost segregation does, what gets classified, and what your tax advisor needs to review.
4 min read · Updated Sep 2026The process
How a Cost Segregation Study Works: From Submission to Tax Return
How property records become a documented report, from initial review to delivery.
3 min read · Updated Sep 2026The economics
How Much Can a Cost Segregation Study Save You? The Numbers Explained
An illustrative breakdown of deductions, usable tax benefits, study costs, and sale consequences.
4 min read · Updated Sep 2026Short-term rentals
Material Participation for STR Investors: What the IRS Actually Requires
The complete participation test, recordkeeping, and why 100 hours alone is not enough.
3 min read · Updated Sep 2026Short-term rentals
The Short-Term Rental Tax Strategy: How Cost Segregation Fits In
How asset classification and the ability to use a rental loss fit together.
3 min read · Updated Sep 2026Planning
When to Order a Cost Segregation Study
Service dates, prior returns, and timing the study around an informed tax decision.
3 min read · Updated Sep 2026Due diligence
Five Cost Segregation Myths, Explained
What to ask about methodology, recapture, costs, and the scope of the work.
4 min read · Updated Sep 2026Bonus depreciation
Bonus Depreciation in 2026: What Property Investors Need to Know Now
The current rates and the acquisition and service dates that determine which rules apply.
2 min read · Updated Sep 2026Bonus depreciation
Bonus Depreciation for Property Investors: What You Need to Know
A worked example connecting shorter-life components, bonus depreciation, and remaining basis.
3 min read · Updated Sep 2026COMMERCIAL OR COMPLEX PROPERTY?
Your property deserves its own review.
Many of these guides use residential examples. Commercial real estate and larger short-term rental properties can have different recovery periods, documentation needs, and study scopes.