EVstudio's white company vehicle is shown in the foreground of the construction site for the Justice Center Apartments in Breckenridge, CO. Modular construction of volumetric design is shown in the background.

Whiteco Factors in Cost Segregation

Architecture, Building Technology, Construction, Modular, Offsite Construction /

The Whiteco factors help identify which components of a building qualify for accelerated depreciation in a cost segregation analysis by distinguishing personal property from real property. Originating from the 1975 Whiteco Industries, Inc. v. Commissioner Tax Court case, these factors provide a straightforward set of criteria for determining asset classification. Therefore, applying these factors to […]

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