{
  "id": "RENT_COST_SEG",
  "name": "Cost Segregation Study",
  "category": "rental",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Property $500K+; 100% bonus depr. on reclassified components",
    "requires_entity_type": "rental",
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "depreciation_amount": {
      "type": "int",
      "description": "accelerated depreciation amount"
    }
  },
  "entity_specific": true,
  "entity_types": [
    "rental"
  ],
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Property had to be placed in service during 2025",
    "forward_status": "available"
  },
  "description": "Reclassify building components to shorter lives. Large paper losses with bonus depreciation.",
  "irc_reference": "IRC §168",
  "deadline": "Property in service during tax year"
}