Why invest in Apartments?

Different types of DEPRECIATION investors can use to lower taxes

• Straight-line
  • value of an asset is reduced uniformly over each period until it reaches its salvage value
• Accelerated depreciation 
  • Method is double declining balance (DDB)
  • Allows for greater depreciation in the first few years and lower expenses as the asset ages
• Bonus Depreciation
  • Bonus depreciation allows businesses to deduct a large percentage of the cost of eligible purchases the year they acquire them, rather than depreciating them over a period of years.
• Sum of years digits
  • offers a depreciation rate that accelerates more than the straight-line method but less than the declining balance method. Annual depreciation is separated into fractions using the number of years of the business asset's useful life

Cost Segregation 

• A tax strategy that allows real estate owners to utilize accelerated depreciation deductions to increase cash flow, and reduce the federal and state income taxes they pay on their rental income.
• Cost segregation studies may be conducted on select properties if UIG finds reason to do so. The possible savings found by a cost segregation study will be passed onto the investors in their yearly K1 forms provide by Upward Investment Group.