Why Matterport Scans Improve Cost Segregation Site Inspections

Cost segregation studies rely on accurate documentation and a clear understanding of a property’s components. Matterport 3D scans enhance site inspections by capturing a detailed, interactive record of the building, including spatial layouts and measurements, that can be reviewed long after the physical visit. This improves visibility in asset placement and construction details.

Matterport creates a virtual walk-through of a property using high-resolution imagery and spatial data collected during the inspection. This approach is more efficient than photographing individual assets and allows engineers to capture a complete view of the building in less time. The result is a consistent and accurate record that supports detailed analysis beyond the day of the site visit.

LiDAR technology plays a critical role in this process. Matterport cameras use LiDAR to capture precise depth data and measurements. This enables cost segregation engineers to extract exact dimensions for walls, ceilings, flooring, electrical components, and other qualifying assets. Accurate measurements support defensible cost allocations, reduce estimation risk, and ultimately benefit the client by strengthening depreciation positions backed by measurable data.

Equally important is the ability to document a complete virtual walk-through of the property. Matterport models allow engineers, reviewers, and tax professionals to revisit the site virtually at any time, even years after the original inspection. This is valuable when questions arise during IRS examinations. A virtual walk-through preserves context by showing how assets were installed, how systems connect, and how spaces were used.

From an audit and compliance perspective, Matterport significantly strengthens documentation in support of IRS requirements for cost segregation studies. The IRS expects site inspections to be performed and adequately documented to substantiate asset reclassifications to shorten tax lives. Matterport scans create a time-stamped visual record of the property as it existed at the time of inspection, reinforcing how and where assets were identified. In the event of an audit, strong documentation helps reduce the risk of depreciation recapture, penalties, and the return of assets to 27.5 or 39-year recovery periods. This is why Matterport matters.

Key Takeaways:

• Clear Visual Record: Matterport captures the property exactly as it exists.
• Quicker Site Visits: Less time on-site without missing important details.
• Stronger Audit Support: Precise data helps support proper tax treatment of building assets.
• Anytime Access: The property can be reviewed later without returning to the site.
• Better Results for Clients: Accurate documentation helps support proper asset classification and tax savings.