Econa members can save money and access energy efficiency incentives through Capital Discovery programs. These programs offer alternative financing strategies like §179D federal tax deductions for energy efficiency projects, which can significantly improve return on investment and payback periods. The §179D deduction provides up to $1.80 per square foot for lighting, HVAC, or building envelope projects. Reclassifying real property through cost segregation can also capture unclaimed depreciation and increase cash flow by identifying assets that qualify for shorter depreciation periods. Initial consultations to assess these programs are free of charge.

1. ECONA Members
Achieve maximum savings and cost effective
energy incentives for your business through:
Capital Discovery®
Alternative strategies that may be employed to pay for energy efficiency projects by significantly
lowering the tax liability:
• §179D Federal Tax Deduction - §179D tax deductions may considerably improve ROI and enhance the
simple pay-back period of energy efficiency systems.
§179D Federal tax deduction up to $1.80/SF
Deduction Amounts (partials)
LIGHTING $.60/SF
or
HVAC $.60/SF
or
BUILDING ENVELOPE $.60/SF
WHOLE BUILDING $1.80/SF
Who may take advantage of the deductions?
• Commercial Property Owners/Tenants
(Pays Taxes)
• Primary Designers on Public Buildings (Allocation pass-through)
Types of Projects
• Retrofit
• New Construction
• Applies to projects completed: 1/1/06 -12/31/13
• Abandonment of Assets - Identify a possible tax deduction based upon unused depreciation that may
be taken for remaining value associated with replaced assets.
• Reclassification of Real Property (Cost Segregation) - Capture unclaimed depreciation by identifying,
segregating and reclassifying certain building assets and project-related costs that qualify for a shorter
depreciable life - increases cash flow in the current – and often subsequent – years.
Initial Consultations (assessments) are pro bono
Contact: Dan Modisette | Bus Phone: (928) 607-9009
dan@capitalreviewgroup.com | www.capitalreviewgroup.com