
Disposition Study
When you replace a roof, a lighting system, or an HVAC unit, the one you removed still has undepreciated basis. A disposition study lets you deduct what is left of it in the year you dispose of it.
- Specialty tax and engineering since 2006
- $2.5 billion+ in client savings
- Typical value: Up to 100% deduction on abandoned property
What it is
What is Disposition Study?
Under disposition tax law, a company can take a 100% tax deduction on qualified property being abandoned or disposed of in the current tax year. CORE provides all engineering calculations and documentation.

In their words
What clients say about working with CORE
Q&A
Questions, answered
The detail behind this service, one line each until you open it.
What exactly is being deducted?
The undepreciated basis still sitting on the roof, lighting system or HVAC unit you removed. Deducted in the year you disposed of it rather than carried for decades.
When should I bring CORE in?
Before the renovation. Once the old asset is gone it becomes much harder to quantify, and the deduction with it.
Does this replace a cost segregation study?
No: it pairs with one. The disposition study handles what came out; a cost segregation study handles what went in.
Anything I should know before starting?
- This is most valuable when identified BEFORE the renovation, while the asset being removed can still be quantified.
- It pairs naturally with a cost segregation study on the new work.


