Why Medical Office Buildings Offer Unique Opportunities
Medical office buildings contain specialized infrastructure not found in general office properties. Medical gas systems, enhanced electrical capacity, specialty plumbing, and purpose-built exam rooms all create cost segregation opportunities beyond what standard office buildings provide.
Healthcare tenant buildouts typically include expensive specialty improvements. Radiology suites, procedure rooms, laboratory spaces, and specialized exam areas all contain components qualifying for accelerated depreciation.
Building systems in medical office properties often include enhanced HVAC for infection control, emergency power for continuous operation, and sophisticated access systems for security and privacy. These specialized systems may qualify for shorter recovery periods.
Land improvements for medical office buildings frequently include patient drop-off areas, accessible parking, and emergency access routes. These site improvements qualify for 15-year depreciation and add to overall study benefits.
Healthcare-Specific Building Components
Medical gas systems including oxygen, vacuum, and medical air piping serve healthcare operations specifically. These specialty systems typically qualify for accelerated depreciation separate from general building plumbing.
Enhanced electrical systems for medical equipment include isolated ground circuits, voltage regulators, and emergency power connections. These specialty electrical installations qualify for accelerated treatment based on their function.
Specialty HVAC serving procedure rooms, laboratories, and imaging suites provides enhanced air quality and temperature control. These systems often qualify for different depreciation treatment than general building HVAC.
Radiation shielding in radiology and imaging areas represents significant building cost. Lead-lined walls and specialized construction for radiation protection may qualify for accelerated depreciation depending on installation method.
Tenant Improvement Considerations
Medical tenant buildouts frequently cost significantly more per square foot than general office buildouts. The concentration of specialty improvements creates substantial accelerated depreciation opportunity per tenant space.
Equipment connections and utility rough-ins installed for medical tenants become landlord property and qualify for cost segregation. Preparing spaces for specific medical uses creates depreciable improvements even before tenants install their own equipment.
Exam room configurations including casework, sinks, and specialty lighting qualify for accelerated treatment. The repetition of similar exam room improvements across multiple suites multiplies cost segregation benefits.
Waiting room and patient area improvements including specialized seating, check-in stations, and patient amenities qualify for 5-year or 7-year depreciation. These areas often contain more specialized improvements than general office lobbies.
How Goodlane Group Supports Medical Office Owners
Goodlane Group connects medical office building owners with cost segregation firms experienced in healthcare properties. Our network includes engineers who understand medical building systems and specialty healthcare construction.
We provide preliminary estimates considering your property's tenant mix and specialty system investments. Medical office buildings typically yield higher accelerated depreciation percentages than general office due to specialized improvements.
Our team helps coordinate with healthcare tenants who may maintain documentation of specialty improvements. Medical tenants often track equipment and infrastructure investments that support accurate cost segregation.
Beyond initial studies, Goodlane Group supports medical office owners through tenant transitions and healthcare industry changes. As medical practices evolve and technology advances, we help ensure depreciation treatment reflects current property improvements.