Franchise Cost Segregation Studies

HORNE's franchise cost segregation specialists work with you through this process aimed at the goal of increasing your cash flow today and implementing immediate tax savings. Ideal for franchisees who are performing construction or renovations, purchasing a building, or who already own a building, HORNE's team works to reclassify certain building costs--accelerating depreciation and increasing cash flow.

The HORNE Approach
A franchise cost segregation study is an under-utilized tax-planning tool that involves several steps. HORNE's experienced team works to ensure your study is conducted properly in order to give you the maximum return on your investment. The HORNE approach incorporates multiple components, including:

  • Review of blueprint set and specifications
  • Performance of an on-site tour to identify specific characteristics of the project
  • Creation of cost analysis and assignment of appropriate value to personal and real property
  • Assignment of depreciable life based upon the most recent IRS guidance
  • Research and consultation with tax professionals within our firm
  • Review of findings to ensure your understanding and agreement with the positions reflected in the study

How It Works
Through the process of conducting a franchise cost segregation study, personal property assets are distinguished from real property assets which depreciate over a period of 39 years. HORNE's professional franchise consultants are qualified to reclassify those personal property assets into class lives of five, seven or 15 years, increasing depreciation expense and reducing taxable income now. The immediate correction or "catch up" amount can go back as far as 1987 and is applied to a single (current) tax year as an acceleration of depreciation expense, increasing cash flow.

For more information on a franchise cost segregation study for your franchise, email franchise@horne-llp.com .

Do you own a business that's not a franchise? HORNE provides comprehensive tax services for all types of businesses.