Fixed Asset Management
A coordinated approach to asset classification, depreciation, and defensible tax strategy.
Fixed assets are often treated as a reporting requirement, but they represent a significant opportunity for tax strategy. We take a structured approach to identifying, classifying, and optimizing assets to ensure every position is accurate, supported, and built to hold.
Since 2017, BAY has identified over $1B in tax credits and deductions
Most firms treat fixed assets as reporting.
We treat them as strategy.
Identify embedded tax opportunities
Optimize across the full lifecycle
Build positions that are fully supported
That’s where we come in.
Focused on compliance
Reactive, not strategic
Opportunities often overlooked
When Fixed Asset Strategy Matters Most
These strategies are most impactful when assets are being acquired, improved, or replaced.
You may benefit from a fixed asset review if you:
Purchased or constructed property within the last 5-10 years
Completed renovations, upgrades, or tenant buildouts
Replaced major components such as roofing, HVAC, or interiors
Own multiple properties or operate asset-heavy businesses
Have never completed a cost segregation or disposition study
In many cases, the opportunity already exists - it just hasn’t been identified yet.
Core Components of Fixed Asset Strategy
A coordinated system, not standalone studies.
Cost Segregation
Accelerate depreciation. Improve cash flow.
Break down property into shorter-life components
Increase early-year deductions
Improve cash flow and tax timing
Fully documented and defensible
Capital Expenditures
Get the treatment right from the start.
Distinguish repairs vs capital improvements
Identify opportunities to expense costs sooner
Align with current IRS guidelines
Avoid over-capitalizing
Disposition of Assets (Partial Dispositions)
Recover value when assets are replaced.
Identify removed or replaced components
Capture remaining undepreciated value
Recognize losses properly
Align with current reporting
How these strategies work together
Cost Segregation
Accelerates depreciation and improves cash flow
Capital Expenditures
Disposition Studies
Ensures costs are treated correctly from the start
Recovers value when assets are replaced
Together, they create a more complete, accurate, and optimized tax position across the full lifecycle of your assets.
What the process looks like
Our approach is designed to be straightforward, efficient, and fully supported from start to finish.
01
Initial Consultation
We evaluate your assets, properties, and prior treatment.
02
Feasibility Review
We determine which strategies are worth pursuing.
03
Strategy & Execution
Our team performs the technical work and builds the supporting documentation.
04
Implementation & Support
We work with your CPA or internal team to implement everything properly.
Don’t let taxes be your largest line item
If you own real estate, run a business, or work with clients who may be missing valuable tax opportunities, BAY can help you identify what’s available - and execute on it.