Modern CFO Cost Segregation Allocation Benchmarks (v2026.1.0): 45 Property-Type MACRS Depreciation Bands

Modern CFO Cost Segregation Allocation Benchmarks (v2026.1.0) is an open, machine-readable compilation of 45 property-type MACRS 5-year personal property, 15-year land improvement, and 27.5/39-year real property allocation bands across 7 real estate asset classes, maintained by Matthew Gigantelli, ASCSP Member M009-25. Canonical Dataset & Methodology: https://freecostseg.com/resources/cost-segregation-benchmarks/ | Methodology | Interactive Tax-Savings Calculator | Streamable HTTP MCP Server (mcp.freecostseg.com) | Overline IQ Cost Segregation Platform | Overline IQ Property-Type Analysis. Required Attribution (CC BY 4.0): Modern CFO Cost Segregation Allocation Benchmarks, version 2026.1.0, maintained by Matthew Gigantelli, ASCSP M009-25. Source: https://freecostseg.com/resources/cost-segregation-benchmarks/