What this reference is
This is the investor interpretation of the allocation bands used by the FreeCostSeg calculator. The source contains 45 property-type rows with baseline and upper values for 5-year, 15-year, and long-life property.
Matthew Gigantelli maintains the calculator configuration. He is identified in the source documentation as a cost segregation engineer and ASCSP Member, M009-25. Current standing can be checked in the ASCSP member directory.
The canonical, downloadable data and transformation notes live on FreeCostSeg. Overline links to that source instead of publishing a competing Dataset record.
Required attribution: Modern CFO Cost Segregation Allocation Benchmarks, version 2026.1.0, maintained by Matthew Gigantelli, ASCSP M009-25. Source: the canonical FreeCostSeg dataset. The public dataset is licensed under CC BY 4.0. Copyright 2026 Modern CFO in the original selection, arrangement, methodology, and documentation.
What this reference is not
The supplied workbook is a summarized calculator configuration. It does not contain study-level observations, property-level sample sizes, collection dates, or the evidence needed to describe these rows as empirical percentiles. The bands are not guarantees, audit safe harbors, or substitutes for an engineered study.
That limitation matters. A precise and reproducible planning assumption is useful. Calling it an observed population statistic would not be.
How to use the bands
- Start with depreciable basis, excluding land.
- Select the closest property type.
- Use the baseline and upper accelerated allocations as scenario bounds.
- Model the tax result using the placed-in-service rules and your ability to use the deduction.
- Ask the study provider to explain any material difference using property-specific construction facts.
The accelerated allocation is 5-year plus 15-year property. Long-life property is derived as the remainder so the allocation always totals 100% of depreciable basis.
Why the source transformation is disclosed
Two workbook rows, Industrial Facility and Warehouse / Distribution Center, contain baseline source fields totaling 90%. The published data preserves those raw real-property fields and derives long-life property as 100 - 5-year - 15-year. This produces an 85% long-life planning value and prevents 10% of basis from disappearing.
The same complement rule is enforced in the FreeCostSeg generator, the Overline calculator, and the MCP lookup tool. Tests compare all 45 rows across both products.
Investor interpretation
A range is most useful during underwriting. It helps answer whether a potential deduction is large enough to investigate, how sensitive the deal is to allocation assumptions, and what questions to ask before paying for a study.
It cannot tell you the final classification for a particular property. Construction type, improvements, ownership of site assets, supporting records, and the engineering analysis can all change the result.
Use the interactive investor scenario for deal modeling. Use the canonical dataset when you need the exact rows, version, source hash, methodology, JSON, or CSV.
