Cost Segregation, Accelerated MACRS & STR/REPS Tax-Shield DSCR Analyzer
Quantify Year-1 engineered cost segregation paper losses across 5-year, 7-year, and 15-year MACRS buckets while verifying how DSCR and Non-QM underwriters add back 100% of Schedule E non-cash depreciation so accelerated tax write-offs never reduce your qualifying debt-service coverage.
Year-1 Tax Shield & DSCR Non-Cash Add-Back
| Asset Class | Allocated Basis | DSCR Underwriting Rule |
|---|---|---|
| 5/7/15-Yr Short-Life Pool | $236,600 | 100% Added Back (Non-Cash) |
| 27.5-Yr Building Structure | $608,400 | 100% Added Back (Line 18) |
| Non-Depreciable Land | $190,000 | Included in Appraised LTV |