Cost Recovery & Accounting Methods | Marcum LLP

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src="/wp-content/uploads/2025-TaxPlanningGuide-nav.jpg" />  </a> </div> <div class="card__body"> <div class="card__overview"> <p>Practical insights and detailed strategies for businesses and individuals to maximize tax efficiency in 2025.</p> </div> <div class="mt4"> <a class="button tiny" href="/tax-guide">READ NOW</a> </div> </div> </article> </div> <div class="column"> <h3 class="mega-menu__title">Thoughts of the Week</h3> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/thoughts-of-the-week/the-marcum-retrospective-part-6"> <div class="card__image"> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/totw-10182024-600x375.jpg" width="600" height="375" alt="The Marcum Retrospective – Part 6" title="The Marcum Retrospective – Part 6" /> </div> </div> <div class="card__body"> <div class="card__meta"> <span>October 18, 2024</span> </div> <h2 class="card__title">The Marcum Retrospective – Part 6</h2> <div class="card__overview"> <p>Thank you for allowing me to show up in your inbox every Friday morning and...</p> </div> </div> </a> </article> <a class="button tiny" href="/thoughts-of-the-week">View All</a> </div> </div> </div> </div> </div> </div>  </div> </div> </li> <li class="mega-drop"><a href="https://www.marcumllp.com/news-press-releases">News</a> <ul> <li><a href="https://www.marcumllp.com/news">As Seen In</a> </li> <li><a href="https://www.marcumllp.com/press-releases">Press Releases</a> </li> </ul> <div class="mega-menu"> <div class="row column">  <div class="mega-menu__row"> <div class="mega-menu__news"> <div class="mega-menu__news-left"> <h3 class="mega-menu__title">As Seen In</h3> <div class="news-grid"> <div class="news-grid__featured"> <article class="card card--no-box card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/news/sean-saari-money-matters-tv-gift-tax"> <div class="card__image"> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/Sean-Saari-1-600x375.jpg" width="600" height="375" alt="" /> </div> </div> <div class="card__body"> <div class="card__meta"> <span>September 13, 2024</span> </div> <h2 class="card__title">Advisory Partner Sean Saari joins Marcum Wealth’s Jim Butler to discuss gift tax for Money Matters TV</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div> <div class="news-grid__addl"> <article class="card card--no-box card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/news/louis-biscotti-forbes-deals-and-discounts-as-depriceflation-hits-retailers"> <div class="card__body"> <div class="card__meta"> <span>September 10, 2024</span> </div> <h2 class="card__title">Food & Beverage Leader Louis Biscotti details deals and discounts as depriceflation hits retailers for 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href="https://www.marcumllp.com/press-releases/marcums-latest-manufacturing-survey-reveals-resilience-amidst-challenges-and-highlights-strategic-shifts"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">Industrial Products</span> </div> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/pressrelease-2024-manufacturing-survey-600x375.jpg" width="600" height="375" alt="" /> </div> </div> <div class="card__body"> <div class="card__meta"> <span>October 18, 2024</span> </div> <h2 class="card__title">Marcum’s Latest Manufacturing Survey Reveals Resilience Amidst Challenges and Highlights Strategic Shifts</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> <div class="mt4"> <a class="button tiny" href="/press-releases">View All</a> </div> 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Accounting Methods</h1> <h2 class="page-header__subheadline">A holistic view helps you reduce current tax liabilities and capture the time value of money. </h2> <div class="page-header__action"> <a class="button stroke" href="/ask-marcum" >Ask Marcum</a> </div> </div> </div> </div> </div> </div>   <div class="breadcrumbs"><div class="row row-site column"><ol itemscope itemtype="https://schema.org/BreadcrumbList"><li itemprop="itemListElement" itemscope itemtype="https://schema.org/ListItem"><a itemtype="https://schema.org/Thing" itemprop="item" href="/"><span class="icon-home"></span> <span class="breadcrumbs__label breadcrumbs__label--hidden" itemprop="name">Home</span></a><meta itemprop="position" content="1" /></li><li itemprop="itemListElement" itemscope itemtype="https://schema.org/ListItem"><a itemtype="https://schema.org/Thing" itemprop="item" href="https://www.marcumllp.com/services"><span class="breadcrumbs__label" itemprop="name">Services</span></a><meta itemprop="position" 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itemprop="position" content="5" /></li></ol></div></div>    <section class="section"> <div class="row row-site column"> <div class="page-body"> <div class="page-body__left"> <aside class="sidebar" data-aos="fade-in">   <div class="sidebar__menu"> <h5>Tax Advisory</h5> <ul class="sidebar__menu-with-active"> <li><a href="https://www.marcumllp.com/services/advisory/tax-advisory-services/accounting-for-income-taxes-asc-740">Accounting for Income Taxes: ASC 740</a> </li> <li><a href="https://www.marcumllp.com/services/advisory/tax-advisory-services/compensation-benefits-consulting">Compensation & Benefits Consulting</a> </li> <li><a href="https://www.marcumllp.com/services/advisory/tax-advisory-services/corporate-tax">Corporate Tax</a> </li> <li><a href="https://www.marcumllp.com/services/advisory/tax-advisory-services/cost-recovery-accounting-methods">Cost Recovery & Accounting Methods</a> </li> <li><a href="https://www.marcumllp.com/services/advisory/tax-advisory-services/international-tax">International Tax</a> </li> <li><a href="https://www.marcumllp.com/services/advisory/tax-advisory-services/private-client-services">Private Client Services</a> </li> <li><a href="https://www.marcumllp.com/services/advisory/tax-advisory-services/tax-credits-incentives/research-development-tax-credit">Research & Development Tax Credit</a> </li> <li><a href="https://www.marcumllp.com/services/advisory/tax-advisory-services/state-and-local-tax">State & Local Tax</a> </li> <li><a href="https://www.marcumllp.com/services/advisory/tax-advisory-services/tax-credits-incentives">Tax Credits & Incentives</a> </li> <li><a href="https://www.marcumllp.com/services/advisory/tax-advisory-services/tax-transaction-services">Tax Transaction Services</a> </li> <li><a href="https://www.marcumllp.com/services/advisory/tax-advisory-services/third-party-administrator">Third-Party Administrator</a> </li> <li><a href="https://www.marcumllp.com/services/advisory/tax-advisory-services/state-and-local-tax/unclaimed-property">Unclaimed Property</a> </li> </ul> </div>   </aside> </div> <div class="page-body__right" data-aos="fade-in"> <p class="t5">Cost recovery and related accounting methods are complicated topics. With hundreds of thousands of pages devoted to court cases and regulations on the subject, it’s no wonder even many sophisticated real estate professionals haven’t mastered the possibilities.</p> <p class="t3">The fact is, a strategic approach to federal and State tax regulations may enable you to defer paying tax and enjoy the time value of money when acquiring, repairing or improving a commercial or residential rental property. As your advisors Marcum tax professionals take a holistic approach to the transaction, improvement or repair of tangible property and how you account for it on your balance sheet.</p> <p class="t3">At Marcum, real estate is one of our core industry groups. We specialize in serving real estate clients large and small – and our people are well-versed in all areas of interest to real property owners, investors, tenants and users.</p> <p class="lead">To better understand how you could benefit, <a href="https://www.marcumllp.com/ask-marcum">ask Marcum</a>.</p> </div> </div> </section>  <section class="section section--off-white pt10 pb10"> <div class="row row-site column"> <div class="row"> <div class="medium-11 xlarge-10 xxlarge-9 medium-centered column" data-aos="fade-in" data-aos-delay="200"> <h3 class="h1">Cost Segregation Studies</h3> <p class="t3">A high percentage of clients aren’t aware that it’s possible to accelerate depreciation and defer tax liability until a later date by dissecting your residential or commercial real estate into its taxable components. Instead of depreciating an entire residential property over 27.5 years or a commercial property over 39 years, it might be possible to depreciate some portions of the property over 5, 7, 10 or 15 years. A cost segregation report can be a highly effective strategy for people or entities who are holders, not flippers, of real estate, allowing them to defer portions of their tax liability early on when cash flow can be more challenging. A cost segregation report also allows for correct reporting of partial dispositions of property.</p> <h3 class="h1">Tangible Property Reviews and Reports</h3> <p class="t3">The opposite of real property, tangible property like equipment or office fixtures may not have to be capitalized and amortized over 39 years. Depending on your specific situation, the tax regulations may assist you in taking necessary changes for tenants as repairs instead of improvements, allowing building owners and landlords to recover their costs in as little as one.</p> <h3 class="h1">Preparation of Form 3115 – Accounting Method Change</h3> <p class="t3">We help you file Form 3115 to gain IRS approval when switching from a cash basis accounting method to an accrual basis method or vice versa. Changes in your depreciation or amortization methods generally do not require approval. If required as a result of a cost segregation study, we will help you file Form 3115 to ensure the resulting changes are properly reflected.</p> <h3 class="h1">Projected Depreciation Report</h3> <p class="t3">A projected depreciation report projects looks at asset depreciation from 12 months to several years in the future. The report enables you to plan for your taxable income while holding the asset. This income may be considered Qualified Business Income (QBI), allowing for a 20 percent pass-through deduction.</p> <h3 class="h1">State and Local Tax Depreciation Advice</h3> <p class="t3">While cost segregation studies and tangible property reviews can help businesses defer federal tax liabilities, depending on your specific situation and local tax jurisdictions, deferrals of local and state tax liabilities may also be possible. We’ll help you get to the right answers.</p> <h3 class="h1">Identifying Qualified Rehabilitation Expenditures (QRE) for the Historic Tax Credit</h3> <p class="t3">Marcum provides you with advice and guidance regarding how your improvements can create a Historic Tax Credit for certain property. Tax saving opportunities exist for owners of all property types – multi-family residential, industrial, office and hotels.</p> </div> </div> </div> </section>  <section class="section section--bg pt10 pb10" style="background-image:url('https://www.marcumllp.com/wp-content/uploads/banner-publication-tax-guide-2023.jpg');"> <div class="heading-block mb4"> <div class="row row-site column"> <div class="row"> <div class="medium-11 xlarge-10 xxlarge-9 medium-centered column"> <h2 class="label label--mb label" data-aos="fade-up-xsmall" data-aos-delay="100"><a id="anchor-download"></a></h2> <h3 class="h1" data-aos="fade-up-xsmall" data-aos-delay="200">Marcum Year-End Tax Guide</h3> <div class="heading-block__cta"> <h5 class="h4 mb4" data-aos="fade-up-xsmall" data-aos-delay="300">Tax Planning for 2023 and 2024</h5> <div data-aos="fade-up-xsmall" data-aos-delay="400"> <a class="button" href="/tax-guide" >VISIT TAX GUIDE PORTAL <span class="icon-arrow-right-long icon-left"></span></a> <a 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