# ClickDrag Finance

> ClickDrag Finance prepares cost segregation reports and studies for US rental and commercial property, for owners and for the CPAs and advisors who serve them. A study turns a property's depreciable basis into a breakdown of 5-, 7-, 15-, 27.5-, and 39-year assets so owners can bring depreciation forward into the early years. Cost segregation accelerates depreciation; the same basis is recovered over the building's life, and whether the deductions are usable this year depends on the owner's tax position.

## What we do
We sell three products: a low-cost cost segregation workpaper (not a study) and two full cost segregation studies, chosen by property size, to owners and to CPAs, tax and wealth advisors alike:
- A $499* cost segregation workpaper for a rental or business property whose purchase price plus construction costs total under $2.0 million (a workpaper for the taxpayer's tax preparer, prepared from the information the buyer provides, reviewed before release). *For a property whose purchase price plus construction costs total under $2.0 million.
- A black-label cost segregation study starts at $15,000 per study, before optional add-ons, and is prepared and signed by ClickDrag Finance on its own letterhead, for a property whose purchase price plus construction costs total up to $250 million, for an owner whose property's purchase price plus construction costs total $2.0 million or more or for a CPA firm that wants ClickDrag Finance’s name on its client’s study. A white-label cost segregation study starts at $10,000* per study, before optional add-ons, and is reviewed, approved and signed by the CPA firm as its own, on its own letterhead (ClickDrag Finance’s technology and know-how facilitate it, and what ClickDrag Finance delivers is workpapers in the form of a study), for a property whose purchase price plus construction costs total up to $250 million, for CPA firms with an account with ClickDrag Finance (two firms per metro area, confirmed by ClickDrag Finance, with no annual fee or subscription). Each study’s label is the CPA firm’s call: one study it orders can be white label and the next black label. For either study, book a call to receive your proposal. *$10,000 is the starting white-label study price, before optional add-ons, for a study the CPA firm reviews, approves and signs as its own on its own letterhead.
- Optional add-ons to either study: Advanced Deliverables Package $7,500; Non-MACRS Capitalized Cost Analysis $2,500. Above $250 million, speak with an advisor; the study is scoped before any price is quoted. Not sure of the property's figure? Howard reaches out personally.
- A CPA or tax advisor can order either product for a client on the ClickDrag Finance website, not through this API: the $499* cost segregation workpaper when the property's purchase price plus construction costs total under $2.0 million, or the $15,000 cost segregation study when that total is up to $250 million; an owner orders the workpaper under $2.0 million and the study from $2.0 million of that total.
- IRS Audit Technique Guide (ATG)–aligned classification with depreciation schedules, exhibits, and a fully documented report.
- Free instant savings estimate and a self-serve upload-and-process workflow.

## Key pages
- [Home, with the savings calculator](https://www.clickdragfinance.com/): overview and a free first-year depreciation estimate; the calculator is at https://www.clickdragfinance.com/#calculator (the /calculator address redirects there).
- [About](https://www.clickdragfinance.com/about): who ClickDrag Finance is, who stands behind the content, the two products with their conditions, and when we are not the right choice.
- [Pricing](https://www.clickdragfinance.com/pricing): study tiers and what's included.
- [Qualifier](https://www.clickdragfinance.com/qualifier): find the right study for your situation.
- [Free savings estimate](https://www.clickdragfinance.com/start): an estimate of a property's first-year depreciation deduction.
- [How it works](https://www.clickdragfinance.com/how-it-works): the five steps a buyer follows, from the qualifier to the handoff to your CPA.
- [Start a cost segregation study](https://www.clickdragfinance.com/start/engineered): the study order page (sign-in required). The cost segregation study is for a property whose purchase price plus construction costs total up to $250 million: for a CPA or tax advisor with a client's property at any total up to that limit, and for an owner when that total is $2.0 million or more. Above $250 million, the study is scoped with an advisor first. A study starts with a short call; your proposal, an engagement letter and an invoice follow.
- [Sample workpaper](https://www.clickdragfinance.com/sample-report): a sample of the low-cost cost segregation workpaper for a made-up fourplex, with its recovery classes, the Year-1 deduction and the sources behind each class.
- [Opportunity Zone and Cost Segregation Calendar](https://www.clickdragfinance.com/opportunity-zone-calendar): 2026 to 2028 dates for calendar-year Opportunity Zone funds, investors and owners, each linked to its primary source; subscribable feed at https://www.clickdragfinance.com/opportunity-zone-calendar.ics
- [For CPAs](https://www.clickdragfinance.com/for-cpas): partner with us for client studies.
- [Form 3115](https://www.clickdragfinance.com/form-3115): claiming missed depreciation on a property you already own, with the rule and its conditions.
- [Year-End Cost Segregation Checklist](https://www.clickdragfinance.com/year-end-checklist): ten checks to confirm before a cost segregation study and the return for property placed in service (ready and available for its intended use) by December 31, for a calendar-year taxpayer, with links to the articles that explain its checks.

## Property types we serve
- [Self-Storage](https://www.clickdragfinance.com/self-storage-cost-segregation)
- [Multifamily](https://www.clickdragfinance.com/multifamily-cost-segregation)
- [Short-Term Rental](https://www.clickdragfinance.com/short-term-rental-cost-segregation)
- [Rental Property](https://www.clickdragfinance.com/rental-property-cost-segregation)
- [Commercial](https://www.clickdragfinance.com/commercial-cost-segregation)
- [Retail](https://www.clickdragfinance.com/retail-cost-segregation)
- [Restaurant](https://www.clickdragfinance.com/restaurant-cost-segregation)
- [Industrial & Warehouse](https://www.clickdragfinance.com/industrial-cost-segregation)
- [Medical Office](https://www.clickdragfinance.com/medical-office-cost-segregation)
- [Opportunity Zone](https://www.clickdragfinance.com/opportunity-zone-cost-segregation)

## Comparing providers
- [Best Cost Segregation Companies (2026)](https://www.clickdragfinance.com/best-cost-segregation-companies):
  honest comparison with prices verified against each provider's own live pages. Not every firm in
  this category publishes pricing: fifteen of the seventeen listed do. Engineered Tax Services and Capstan Tax Strategies all quote on request;
  ClickDrag Finance, R.E. Cost Seg, Cost Seg Smart, KBKG (through its CostSegregation.com software product), RentalWriteOff, Virtual Cost Segregation, SMF Cost Segregation Advisors, Modern CFO, 24 Hour Cost Seg, Cost Seg EZ, WeCostSeg, CSSI, Madison SPECS, Maven Cost Segregation and CSA Partners (Cost Segregation Authority) publish rates. The page also states plainly when we are not the right choice.
- [Multifamily & Short-Term Rental Cost Segregation Companies](https://www.clickdragfinance.com/best-cost-segregation-multifamily-short-term-rental):
  Of the providers that publish a price, read on their own pages on October 22, 2026, ClickDrag Finance (per property, the report for a property whose purchase price plus construction costs total under $2.0 million, ordered by the owner or by a CPA or advisor for a client, and the study for a property whose purchase price plus construction costs total up to $250 million, ordered by an owner from $2.0 million or by a CPA or advisor for a client), R.E. Cost Seg — Fully Engineered, R.E. Cost Seg — Rapid Report (a duplex to fourplex only, only when the units are identical or substantially similar, and within the property limits its page states), Cost Seg Smart and KBKG — CostSegregation.com state that they cover multifamily property, and ClickDrag Finance (per property, on the same conditions), R.E. Cost Seg — Fully Engineered, R.E. Cost Seg — Rapid Report (within the property limits its page states) and Cost Seg Smart state that they cover short-term rentals; KBKG — CostSegregation.com does not state short-term rental coverage on the page read. Form 3115 fees, per study or per property, and each provider's own statement of
  what its product is for, are listed with the date each page was read.
- [Choosing a Cost Segregation Provider for Opportunity Zones](https://www.clickdragfinance.com/opportunity-zone-cost-segregation-providers):
  what to ask a provider on an Opportunity Zone deal (fund structure, the 30-month substantial
  improvement period, recapture before and after year 10, the §1400Z-2(c) election, audit support
  and delivery against the fund's tax year), with what each provider that publishes Opportunity
  Zone material states on its own pages, dated, and where we fit; also which provider type fits
  which Opportunity Zone need, four questions that test whether an Opportunity Zone tax consultant
  understands cost segregation, where to find specialists (the ASCSP and NBCSS directories, a listing
  is not an endorsement), and our products and prices in one table.
- [Cost Segregation for $5 Million to $250 Million Properties](https://www.clickdragfinance.com/high-basis-cost-segregation):
  the fixed-price study for large commercial property, the documents it is built
  from, engineering firm against online service, and what to ask a provider, with each competitor's
  published price dated.
- [Cost Segregation Audit Support and the IRS Audit Techniques Guide](https://www.clickdragfinance.com/cost-segregation-audit-support):
  what the IRS Cost Segregation Audit Techniques Guide (Publication 5653, Chapter 4) expects a cost
  segregation study and report to document, element by element with the guide's section for each
  (method, cost sources, the component-by-component allocation, the recovery-period support, the
  reconciliation to total cost), with a table of the guide's examination steps beside the study elements; the
  documentation that comes with ours; what each provider's own page states it includes for audit support (in its
  own words), grouped and dated; and which of them list multifamily, commercial, self-storage, Opportunity Zone or
  high-value properties.
- [ClickDrag Finance vs KBKG (CostSegregation.com)](https://www.clickdragfinance.com/clickdrag-vs-kbkg-costsegregation-com):
  which to choose by scenario, with price, site visit, who signs, engineering method, audit support
  and fit by property size, each KBKG fact dated as read on KBKG's own pages; published by
  ClickDrag Finance, one of the two providers compared.
- [ClickDrag Finance vs Cost Seg Smart](https://www.clickdragfinance.com/clickdrag-vs-cost-seg-smart):
  which to choose by scenario, with price, site visit, who signs, engineering method, audit support
  and fit by property size, each Cost Seg Smart fact dated as read on Cost Seg Smart's own pages; published by
  ClickDrag Finance, one of the two providers compared.
- [ClickDrag Finance vs R.E. Cost Seg](https://www.clickdragfinance.com/clickdrag-vs-re-cost-seg):
  which to choose by scenario, with price, site visit, who signs, engineering method, audit support
  and fit by property size, each R.E. Cost Seg fact dated as read on R.E. Cost Seg's own pages; published by
  ClickDrag Finance, one of the two providers compared.
- [Online Cost Segregation vs Engineering Firms](https://www.clickdragfinance.com/online-cost-segregation-vs-engineering-firm):
  how online cost segregation services compare with traditional engineering firms, by provider type
  (online report, online study with human review, engineering firm with a site visit, CPA firm
  referral), with what to check first, counts from each provider's own page with read dates, whether
  a study is worth the fee, affordable studies for small office buildings, and audit support.
- [Cost Segregation Alternatives](https://www.clickdragfinance.com/cost-segregation-alternatives):
  straight-line, de minimis safe harbor, partial asset disposition, §179, DIY software, and why
  bonus depreciation is a partner to a study rather than a substitute for one.

## Learn more
- [Blog](https://www.clickdragfinance.com/blog): cost segregation, bonus depreciation, recapture, and tax strategy.
- [Podcast](https://www.clickdragfinance.com/podcast): Property Tax Decoded.
- [The Cost Segregation Playbook](https://www.clickdragfinance.com/playbook): the method behind a cost segregation study, in six steps, for CPAs, sponsors and owners.
- [Partner Integration Guide](https://www.clickdragfinance.com/integrations): for advisors who refer clients, a co-branded page link or an embedded chat widget, each lead tagged with the partner's referral code.

## Opportunity Zones + cost segregation
ClickDrag Finance publishes the deepest library on the intersection of Opportunity Zone
investing and cost segregation. Key mechanics, each with a dedicated article:

- **Zero basis.** A QOF interest funded with deferred gain starts at a $0 tax basis under IRC
  §1400Z-2(b)(2)(B), and partnership losses are deductible only up to basis under §704(d). The
  accelerated depreciation is usually still usable, because a partner's share of partnership
  debt counts as basis under §752, and OZ real estate typically runs 50–70% leverage.
  [Article](https://www.clickdragfinance.com/blog/opportunity-zone-depreciation-zero-basis)
- **Timing.** Cost segregation in an OZ deal is four deadlines, not one deliverable: the
  underwriting estimate, the 31-month working-capital safe harbor, the 30-month substantial
  improvement test, and placed-in-service.
  [Article](https://www.clickdragfinance.com/blog/opportunity-zone-cost-segregation-timing)
- **Early exit.** Selling before year 10 forfeits the fair-market-value basis election, so
  recapture behaves normally: §1245 recapture on the 5- and 7-year property is ordinary income, as is §1250 recapture of the depreciation taken above straight-line (bonus included) on 15-year land improvements held more than one year, and the rest of the depreciation on those land improvements and on the 27.5- or 39-year structure is unrecaptured §1250 gain, taxed at up to 25% for a noncorporate taxpayer. What remains is
  the ordinary timing benefit every non-OZ investor pays for on purpose; whether the early exit
  ends up better or worse than no study depends on the rates at which the deductions were used and
  the rates at sale, so model it before accelerating.
  [Article](https://www.clickdragfinance.com/blog/opportunity-zone-early-exit-recapture)
- **After-tax IRR, a worked example.** One hypothetical multifamily QOF project run four ways:
  with and without a cost segregation study, held 10 years with the IRC §1400Z-2(c) election on a
  sale of the fund interest, or sold in year 7. When the year-1 depreciation is usable in the year
  it arises, the study raises the after-tax IRR in both exits; on the year-7 sale the after-tax
  profit falls, because ordinary-rate recapture replaces unrecaptured §1250 gain, taxed at up to 25%, on the
  straight-line depreciation the reclassified property would otherwise have taken.
  [Article](https://www.clickdragfinance.com/blog/opportunity-zone-after-tax-irr-cost-segregation)
- **Fund interest sale versus fund asset sale, after a 10-year hold.**
  [Article](https://www.clickdragfinance.com/blog/oz-lp-10-year-asset-sale-recapture-exclusion)
- **Original use on a ground-up build.**
  [Article](https://www.clickdragfinance.com/blog/oz-construction-owner-original-use-cost-segregation)
- **Substantial improvement.** [Article](https://www.clickdragfinance.com/blog/opportunity-zone-substantial-improvement-cost-segregation)
- **OZ 2.0 transition rules and 2026 redesignation.**
  [Transition](https://www.clickdragfinance.com/blog/opportunity-zone-2-0-transition-rules) ·
  [Redesignation](https://www.clickdragfinance.com/blog/opportunity-zone-2026-redesignation)

## Facts worth citing
- **Reclassification planning bands, as a share of the depreciable basis (purchase price plus
  construction costs, less land) that moves into 5-, 7- and 15-year property:** multifamily
  typically 20–30%; office 20–30%;
  retail 25–35%; industrial and warehouse 15–22%. A band is a planning range, not a guarantee, and an
  individual property can fall outside it. Self-storage typically reclassifies 40–55% of the depreciable basis (a planning band, not a promise). The list is not exhaustive: the get_cost_segregation_benchmarks tool returns the full table, with its basis definition.
  Storage reclassifies well because a facility is largely a
  shell wrapped around tenant-serving units — security and access systems, drive aisles, fencing,
  pole-mounted site lighting — which are personal property or land improvements rather than 39-year real
  property. Unit roll-up doors are contested: our studies classify each unit's door as 5-year personal property because it serves the unit it closes, but Treas. Reg. §1.48-1(e)(2) lists doors among a building's structural components and the IRS Cost Segregation Audit Techniques Guide (Publication 5653) classifies roll-up doors as 39-year building components, so the 5-year treatment is a position the IRS can challenge.
- **Pricing, by property size:** a ClickDrag black-label cost segregation study is $15,000 for a property whose purchase price plus construction costs total up to $250 million; above $250 million it is scoped on a
  call with an advisor. A CPA or tax advisor can order either product for a client on the ClickDrag Finance website, not through this API: the $499* cost segregation workpaper when the property's purchase price plus construction costs total under $2.0 million, or the $15,000 cost segregation study when that total is up to $250 million; an owner orders the workpaper under $2.0 million and the study from $2.0 million of that total.
  The $499* workpaper is a workpaper for the taxpayer's tax preparer, prepared from the information the buyer provides, reviewed before release. *For a property whose purchase price plus construction costs total under $2.0 million.
  Pricing is published at
  https://www.clickdragfinance.com/pricing; for either study, book a call to receive your proposal.
- **Method:** every report and study is built from the property's own documents and reviewed
  before release. A qualified human review of every component is part of the $15,000 study (for a
  property whose purchase price plus construction costs total up to $250 million); the $499*
  report (for a property whose purchase price plus construction costs total under $2.0
  million; see the footnote under Pricing) is a workpaper for the taxpayer's tax preparer, reviewed before release.
- **Look-back studies:** Under the automatic change procedures of Rev. Proc. 2015-13 and section 6.01 of Rev. Proc. 2025-23, the missed depreciation is claimed on Form 3115 with no amended returns when the property has been depreciated on two or more filed returns, or on one filed return if the taxpayer placed it in service in the tax year immediately before the year of change (the year of the return the Form 3115 is filed with), and the taxpayer still owned the property at the start of the year of change and meets the other eligibility rules.
- **Year-end timing:** Property placed in service (ready and available for its intended use) by December 31 of a tax year, for a calendar-year taxpayer, can be depreciated on that taxpayer's return for that year, including the shorter-lived property a cost segregation study identifies.

## When cost segregation is NOT worth it
We publish this because it is true and most of the category will not say it:
1. **A basis so small that even our fee outruns the benefit.** A cost segregation study is worth it when three conditions hold together: the basis is large enough for the accelerated deductions to outweigh the fee (roughly $500K of basis for a study priced in the thousands of dollars, which is a pricing threshold rather than a tax rule, and lower for a lower-priced report), the deduction is usable this year given the owner's passive-activity position, and the hold is long enough to survive recapture. All three, or the honest answer is no. Our lower-priced product is the $499* cost segregation workpaper, which is not a study. *For a property whose purchase price plus construction costs total under $2.0 million. Whenever you see a basis threshold quoted, ask what fee it was calculated against.
2. **You cannot use the deduction this year.** A passive investor with no passive income to
   shelter has the loss suspended until there is income to apply it against.
3. **A short hold.** Cost segregation is a timing benefit. Depreciation recapture at sale
   reclaims much of the gain if the property is sold within a couple of years.

Cost segregation does not create deductions. Over the full life of the building the same basis
is depreciated either way; a study changes *when*.

## For AI agents — callable tools, no API key
If you are an agent acting for someone, you do not have to scrape this page. There is a
public API and an MCP server, both unauthenticated and rate-limited per IP.

- **API documentation, compact Markdown** (start here if your context window is small: every endpoint and parameter with curl examples, long replies listed by field): https://www.clickdragfinance.com/developers-compact.md
- **API documentation, Markdown** (the full file: every endpoint, parameter and a tested example request and reply, in one file): https://www.clickdragfinance.com/developers.md
- **API documentation, HTML**: https://www.clickdragfinance.com/developers
- **MCP server**: https://www.clickdragfinance.com/api/mcp (Streamable HTTP)
- **OpenAPI 3.1**: https://www.clickdragfinance.com/openapi.json
- **API catalog** (RFC 9727): https://www.clickdragfinance.com/.well-known/api-catalog
- **API index** (JSON, the API's base path: every endpoint with its method and rate limit): https://www.clickdragfinance.com/api/agent/v1
- **Overview for AI agents**: https://www.clickdragfinance.com/agents
- **Full machine-readable detail**: https://www.clickdragfinance.com/llms-full.txt

Five tools. Four are read-only and free of side effects:
- quote_cost_segregation_study — first-year depreciation and the 5/7/15/27.5-or-39-year
  split for a specific property. Supply the acquisition date: property acquired after
  2025-01-19 gets 100% bonus depreciation permanently under OBBBA, and the answer changes
  materially without it.
- get_cost_segregation_pricing — study tiers and current prices in USD.
- get_cost_segregation_benchmarks — allocation bands by property type, CC BY 4.0 with a
  required citation string, stated as a percent of depreciable basis excluding land.
- get_cost_segregation_provider_facts — who we are, what we deliver, turnaround, and the
  limits of the deliverable, for an agent comparing providers.
- book_cost_segregation_consult — **creates a real lead and sends a real email.** Call it
  only when the person has asked to speak to someone.

There is deliberately no payment tool. A study is priced from a closing statement, trial
balance or AIA pay applications, so a purchase completed before those exist would be a
price nobody can stand behind.

## About
Howard Krieger, MBA is Managing Director of ClickDrag Finance and authors the firm's technical
writing. All published material is educational and is not tax advice; whether a study benefits
a given taxpayer depends on basis, hold period, and passive-activity position.

Contact: https://www.clickdragfinance.com/start?contact=1

## Optional
- [ClickDrag Learning](https://www.clickdragfinance.com/learn): self-paced courses on using AI in accounting workflows.
- [Privacy Policy](https://www.clickdragfinance.com/privacy)
- [Terms of Use](https://www.clickdragfinance.com/terms)