Understanding Healthcare Regulatory Impact on Cost Segregation
Healthcare facilities must meet regulatory requirements that affect construction and, consequently, cost segregation. State licensing, Medicare certification, and accreditation standards mandate certain construction features that coincidentally create depreciation opportunities.
Regulatory-required improvements such as emergency power, medical gas systems, and infection control infrastructure qualify for cost segregation analysis. The mandated nature of these systems does not prevent accelerated depreciation classification.
Different regulatory requirements apply to different facility types. Medical office buildings face different standards than ambulatory surgery centers, which differ from imaging centers or laboratories. Understanding applicable requirements helps anticipate cost segregation opportunities.
Compliance documentation supports cost segregation analysis. State license applications, certification surveys, and accreditation reports describe facility construction in ways that help identify specialty systems and required improvements.
Documentation Requirements for Healthcare Properties
Healthcare construction often includes detailed specifications driven by regulatory requirements. These specifications help cost segregation engineers identify specialty systems and understand their function within the facility.
State licensing files typically describe facility construction in regulatory terms. These descriptions help correlate construction costs with regulatory-required improvements eligible for cost segregation analysis.
Medicare certification surveys for certain facility types document building features. Survey documentation supports identification of improvements required for healthcare operations.
Accreditation standards and surveys provide additional construction documentation. Whether AAAHC, JCAHO, or other accrediting bodies, their requirements and surveys describe facility features relevant to cost segregation.
IRS Considerations for Healthcare Cost Segregation
The IRS has examined healthcare cost segregation studies and established precedents for certain components. Understanding relevant rulings and examination positions helps structure studies for audit defensibility.
Medical gas systems have received specific IRS attention in healthcare examinations. Studies should reference applicable authority when classifying gas system components to support the treatment claimed.
The distinction between building systems and specialty medical equipment requires careful analysis. IRS examination may focus on classification decisions that significantly affect depreciation outcomes.
Documentation supporting healthcare cost segregation should be more extensive than typical commercial properties. The specialty nature of healthcare construction warrants detailed support for classification decisions.
How Goodlane Group Ensures Healthcare Compliance
Goodlane Group connects healthcare property owners with cost segregation firms experienced in regulatory-intensive facilities. Our network includes engineers who understand healthcare compliance requirements and their relationship to depreciation classification.
We help gather regulatory documentation that supports cost segregation analysis. License applications, surveys, and accreditation materials complement construction records for comprehensive study support.
Our preliminary analysis considers regulatory requirements applicable to your facility type. Understanding these requirements helps anticipate study scope and likely accelerated depreciation percentages.
Beyond initial studies, Goodlane Group provides ongoing support as healthcare regulations evolve. Regulatory changes may require facility modifications creating additional depreciation opportunities deserving proper classification.