When a commercial building owner replaces an old roof, the IRS partial asset disposition election can allow the owner to recognize the remaining tax basis of the old roof as…
- August 14, 2026
What is ASTM D7877 and how does it apply to leak detection?
ASTM D7877 is an ASTM International standard guide for using electrical conductance methods to detect and locate breaches in roofing and waterproofing membranes. The current edition is ASTM D7877-25, published…
- August 14, 2026
What is ASTM C1153 for infrared moisture surveys?
ASTM C1153 is the recognized standard practice for locating wet insulation in roofing systems using infrared imaging. The current edition is ASTM C1153-23, Standard Practice for Location of Wet Insulation…
- August 14, 2026
What is the 179D deduction and can roofing work qualify?
Section 179D is a federal tax deduction for certain energy-efficient improvements to commercial buildings, including qualifying improvements to the building envelope. Roofing work can potentially qualify when the roof improvement…
- August 14, 2026
What is a permanent leak-detection monitoring system?
A permanent leak-detection monitoring system is a continuously installed system designed to detect and alert building owners or facility managers when water enters a commercial roofing assembly. Unlike a one-time…
- August 14, 2026
Is a roof replacement considered qualified improvement property?
Generally, no. A commercial roof replacement is not considered Qualified Improvement Property (QIP) under the federal tax definition. QIP generally refers to improvements made to the interior portion of nonresidential…
Before installing solar panels or a green roof on an existing commercial building, the roof should be evaluated for structural capacity, existing roof condition, drainage, waterproofing, and wind performance. Installing…
A cost segregation study is a tax analysis that identifies and classifies components of a commercial or investment property so the owner can determine the appropriate federal tax depreciation treatment…
- August 14, 2026
What roof information belongs in an offering memorandum?
A commercial real estate Offering Memorandum (OM) should give prospective buyers enough reliable information to understand the property’s physical condition, financial profile, and potential capital requirements. Because a roof can…
A seller-installed roof with no identifiable permit history should be treated as a due-diligence issue until the buyer can determine why the permit record is missing and whether the work…