Dental Condo Owner is offering a Cost Segregation model that enables the prospective purchaser to understand the tax optimization associated with forming a limited liability company to purchase the Dental Condo (shell and underlying ground or pad) and the dental practice to purchase all the tenant improvements inside the Dental Condo. The Cost Segregation model enables the purchasing entities to depreciate (1) all of the tenant improvements within a 15 year timeframe and (2) while depreciating the shell (commercial structure) over 39 years.