5 representative Naples-area properties run through the Cost Seg Smart engine. These aren't hypothetical, every number below comes from the same engine that produces real customer studies.
| Example | Price | Reclass % | Y1 fed savings @ 37% | Land % | Recon band |
|---|---|---|---|---|---|
| Old Naples Luxury Condo Old Naples (downtown) · CONDO · STR |
$1,850,000 | 22.6% | $77,471 | 50.0% | B |
| Pelican Bay Villa Pelican Bay / North Naples · CONDO · STR |
$985,000 | 21.4% | $58,473 | 25.2% | B |
| Park Shore Gulf-Front Condo Park Shore · CONDO · STR |
$1,325,000 | 20.2% | $74,138 | 25.2% | D |
| East Naples Inland SFR Rental Golden Gate / East Naples (inland) · SFR |
$425,000 | 12.3% | $14,722 | 24.0% | A |
| Bonita Springs Master-Planned SFR STR Bonita Springs / Estero (Lee County) · SFR · STR |
$685,000 | 26.5% | $51,098 | 24.0% | A |
"Recon band" reflects the engine's reconciliation factor (rf_raw): A = clean fit between component-bottom-up sum and depreciable basis; D = high cost-of-construction-vs-purchase ratio, premium land floor applied.
Old Naples (downtown) · CONDO (short-term rental) · Built 2008 · 2200 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $146,171 | 15.8% |
| 7-year personal property (office equipment, certain agricultural) | $3,957 | 0.4% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $59,252 | 6.4% |
| Total accelerated | $209,380 | 22.6% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $715,620 | 77.4% |
For this fixture, the engine used 50.0% land allocation from source: statistical_premium_floor. This means the engine's component-bottom-up reconstruction cost exceeded 2.0× the implied depreciable basis after subtracting land, the premium land floor was applied to keep the study within audit-defensible territory. This is common for resort-tier properties where land scarcity premiums dominate the purchase price.
The engine computed a reconciliation factor (rf_raw) of 1.3545 (B band). Geographic factor: 0.94 (state resolver).
Pelican Bay / North Naples · CONDO (short-term rental) · Built 2005 · 1850 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $110,274 | 15.0% |
| 7-year personal property (office equipment, certain agricultural) | $2,936 | 0.4% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $44,824 | 6.1% |
| Total accelerated | $158,034 | 21.4% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $578,746 | 78.6% |
For this fixture, the engine used 25.2% land allocation from source: statistical. This is the statistical fallback when reliable county assessor data wasn't available or didn't pass the reliability gate. Estimate comes from the metro → state → national land-ratio hierarchy.
The engine computed a reconciliation factor (rf_raw) of 1.4952 (B band). Geographic factor: 0.94 (state resolver).
Park Shore · CONDO (short-term rental) · Built 2002 · 1950 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $137,066 | 13.8% |
| 7-year personal property (office equipment, certain agricultural) | $2,866 | 0.3% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $60,442 | 6.1% |
| Total accelerated | $200,374 | 20.2% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $790,726 | 79.8% |
For this fixture, the engine used 25.2% land allocation from source: statistical. This is the statistical fallback when reliable county assessor data wasn't available or didn't pass the reliability gate. Estimate comes from the metro → state → national land-ratio hierarchy.
The engine computed a reconciliation factor (rf_raw) of 1.8424 (D band). Geographic factor: 0.94 (state resolver).
Golden Gate / East Naples (inland) · SFR (long-term rental) · Built 2010 · 1850 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $29,095 | 9.0% |
| 7-year personal property (office equipment, certain agricultural) | $0 | 0.0% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $10,694 | 3.3% |
| Total accelerated | $39,789 | 12.3% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $283,211 | 87.7% |
For this fixture, the engine used 24.0% land allocation from source: statistical. This is the statistical fallback when reliable county assessor data wasn't available or didn't pass the reliability gate. Estimate comes from the metro → state → national land-ratio hierarchy.
The engine computed a reconciliation factor (rf_raw) of 0.9918 (A band). Geographic factor: 0.94 (state resolver).
Bonita Springs / Estero (Lee County) · SFR (short-term rental) · Built 2013 · 2400 sqft
| MACRS class | Reclassified amount | % of basis |
|---|---|---|
| 5-year personal property (FF&E, appliances, decorative finishes, certain electrical) | $103,482 | 19.9% |
| 7-year personal property (office equipment, certain agricultural) | $3,172 | 0.6% |
| 15-year land improvements (paving, landscaping, fencing, site lighting) | $31,450 | 6.0% |
| Total accelerated | $138,104 | 26.5% |
| 27.5-Year Residential Real Property structure (39yr commercial) | $382,496 | 73.5% |
For this fixture, the engine used 24.0% land allocation from source: statistical. This is the statistical fallback when reliable county assessor data wasn't available or didn't pass the reliability gate. Estimate comes from the metro → state → national land-ratio hierarchy.
The engine computed a reconciliation factor (rf_raw) of 0.9155 (A band). Geographic factor: 0.94 (state resolver).
The same engine, with your specific address, year built, square footage, renovation history, and STR/LTR designation. Studies start at $495 for residential under $300K; full pricing on the main site.