{"id":1233,"date":"2024-06-12T08:47:58","date_gmt":"2024-06-12T08:47:58","guid":{"rendered":"https:\/\/wcginc.com\/?p=1233"},"modified":"2026-01-26T16:36:33","modified_gmt":"2026-01-26T16:36:33","slug":"cost-segregation","status":"publish","type":"post","link":"https:\/\/wcginc.com\/blog\/cost-segregation\/","title":{"rendered":"Cost Segregation in a Nutshell"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68b55b86a02c9\" class=\" wd-rs-68b55b86a02c9 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><\/p>\n<div class=\"overview\">\n<h2><span class=\"ez-toc-section\" id=\"Key_Takeaways\"><\/span>Key Takeaways<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Cost segregation lets you accelerate depreciation on real estate by separating property into shorter-lived asset classes.<\/li>\n<li>Standard depreciation takes 27.5 or 39 years, but cost segregation can front-load deductions, boosting first-year cash flow.<\/li>\n<li>Asset classes include 5-year (appliances, flooring), 15-year (decks, landscaping), and standard long-term property.<\/li>\n<li>Cost segregation reports vary: smaller properties rely on statistical models; properties over ~$2M require full specialist analysis.<\/li>\n<li>You can apply cost segregation retroactively to prior-year property purchases using Form 3115 and a Section 481(a) adjustment.<\/li>\n<li>Passive activity rules may limit deductions unless you qualify as a real estate professional or the rental is non-passive (short-term stays or hotel-like services).<\/li>\n<li>Depreciation is a deferral; taxes may be owed upon sale via depreciation recapture, though Section 1031 exchanges can mitigate this.<\/li>\n<li>Costs of the study must be justified by the accelerated tax savings and potential audit risk.<\/li>\n<li>Pairing cost segregation with other strategies, like Roth IRA conversions, may maximize tax efficiency.<\/li>\n<\/ul>\n<\/div>\n<p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-692ca0b027321\" class=\" wd-rs-692ca0b027321 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title img-right \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p><img decoding=\"async\" class=\"alignnone size-full wp-image-24599\" title=\"Cost Segregation\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/183708_522195224_cost_segregation_300-1.webp\" alt=\"Cost Segregation\" width=\"300\" height=\"200\" \/>You are buying real estate for business or rental use. Usually, you can depreciate the entire purchase price, minus the land value, over 27.5 or 39.0 years. This can feel like it takes a very long time. For example, if you purchase a $400,000 single-family rental property and $100,000 is attributed to the land, you can depreciate about $10,909 annually. This is 3.64% of the $300,000 value attributed to the building.<\/p>\n<p class=\"4\">At a mid-range marginal tax rate of 24%, this puts $2,618 into your pocket. Not shabby. But what if you could depreciate in big chunks? What about $50,000 in one year (which is a good starting point using our example above)? Now you get to put $12,000 extra in your pocket during the first year. Accelerated cash flow is always nice. Yay!<\/p>\n<p class=\"5\">How does all this black magic work? With a cost segregation report, all the bricks are figuratively torn down and put into different piles. Some piles are eligible for instant depreciation (unlike the hominy grits in My Cousin Vinny), one pile might be a 5-year pile and the remaining pile might revert to the 27.5- or 39.0-year typical rental or business use depreciation.<\/p>\n<p class=\"6\">Technically \u2014 and with full-on geek-speak \u2014\u00a0<strong>cost segregation separates property elements that are \u201cdedicated, decorative or removable\u201d from those that are \u201cnecessary and ordinary for operation and maintenance of the building.\u201d<\/strong>\u00a0These piles are called asset classes, and they are maintained separately within your property\u2019s depreciation schedule.<\/p>\n<p class=\"7\">The cost of a cost segregation study varies between $750 to a\u00a0<em>bajillion<\/em> dollars. There is a depreciable property value of about $1,500,000 where things change. Below that value, the statistical reliability and therefore predictability is very good, and most cost segregation reports can rely on basic property vitals such as address, age, price, square footage, etc.<\/p>\n<p class=\"8\">Said another way, the cost segregation report is relying on a slew of prior reports to homogenize the data and draw correlations to the basic property vitals. Plus, this technique has been successfully defended in multiple courts.<\/p>\n<p class=\"9\">Conversely, if your property is above $2 million(ish), then a \u201cfull\u201d cost segregation report is needed where a specialist with an appraiser\u2019s mind analyzes every component of the property and essentially does the brick-and-pile thing mentioned above. Appliances, floor coverings, window treatments, among several weird things, are considered 5-year property. Decks, driveways, and landscaping are considered 15-year property.<\/p>\n<p class=\"0\">In other words, you are identifying certain elements of the property that are eligible to be depreciated using a shorter period of time.<\/p>\n<p class=\"1\">Is there more? Yes there is! You can do a cost segregation study in 2022 on a property you purchased in 2020, and deduct the accelerated depreciation on your 2022 tax return. It requires a\u00a0<a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f3115.pdf\" target=\"_blank\" rel=\"noopener\">Form 3115 Change in Accounting Method<\/a>\u00a0and a Section 481(a) adjustment, but that is for your tax professional to worry about.<\/p>\n<p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-692ca1c50dac2\" class=\" wd-rs-692ca1c50dac2 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Cost_Segregation_Pitfalls\"><\/span>Cost Segregation Pitfalls<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>There are two big pitfalls and a couple gotchas.<\/p>\n<p class=\"2\"><strong>Pitfall #1.<\/strong>\u00a0If you are considering a cost segregation study on a rental property, and that activity is considered a passive activity, your tax deduction is limited to $25,000 (passive loss limit). If you earn over $150,000 as a household, your tax deduction might be limited to $0. Yes, you are reading that zero correctly.<\/p>\n<p class=\"3\">There are two ways to get around this. First, if you\u00a0<a title=\"Real Estate Professional Defined\" href=\"https:\/\/wcginc.com\/blog\/real-estate-professional-defined\/\">qualify as a real estate professional,<\/a>\u00a0then your passive loss limits go away. To be a real estate professional as defined by the IRS and not what you hear at the bar, an individual must spend the majority of his or her time in real property businesses.<\/p>\n<p class=\"4\"><img decoding=\"async\" class=\"alignnone size-full wp-image-26050\" title=\"Cost Segregation Pitfalls\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/Cost-Segregation2.webp\" alt=\"Cost Segregation Pitfalls\" width=\"300\" height=\"300\" srcset=\"https:\/\/wcginc.com\/wp-content\/uploads\/Cost-Segregation2.webp 300w, https:\/\/wcginc.com\/wp-content\/uploads\/Cost-Segregation2-150x150.webp 150w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>In addition, more than half of the personal services performed in all businesses and activities during the year must be performed in real estate activities. Read this again! If you have another full-time job in which you work 40 hours a week, you will need to work more than 40 hours per week in your real estate business. Having a W-2 is a red flag, as they say, straight out of the\u00a0<a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/audit-technique-guides-real-estate\" target=\"_blank\" rel=\"noopener\">audit techniques guide<\/a>\u00a0(ATG) from the IRS.<\/p>\n<p class=\"5\">Finally, your hours worked in real estate activities must be more than 750 hours. Any work performed as an investor cannot be counted. There are a bunch of other devils in the details. Yes, most real estate agents qualify, not because they are real estate agents but rather time spent on real estate.<\/p>\n<p class=\"6\">The other way to get around the passive loss limits is to have the activity\u00a0<strong>not<\/strong>\u00a0be considered passive. Makes sense right? Let\u2019s just pencil-whip this activity and add the word \u201cnon-\u201c in front of it all. Done!<\/p>\n<p class=\"7\">To be a non-passive activity, the average guest stay in the rental must be 7 days or less, and you must materially participate. This is also called the <a title=\"Short-Term Rental (STR) Loophole\" href=\"https:\/\/wcginc.com\/kb-rental-property\/short-term-rental-str-loophole\/\">short-term rental loophole<\/a>. Your typical VRBO AirBNB situation. Alternatively, for average stays of 30 days or less, you provide hotel-like services like changing linens during the stay. These two situations are considered non-passive and losses are not limited. As a sidebar, the first example is reported on <a title=\"Schedule C Versus Schedule E\" href=\"https:\/\/wcginc.com\/kb-rental-property\/schedule-c-versus-schedule-e\/\">Schedule E and the second is on Schedule C<\/a>.<\/p>\n<p class=\"8\"><strong>Pitfall #2.<\/strong>\u00a0If you can\u2019t escape the passive loss limit, then you must have net rental income from the property or from other properties to absorb the accelerated depreciation expense and grab that accelerated cash.<\/p>\n<p class=\"9\"><strong>Gotcha #1.<\/strong>\u00a0Recall that depreciation is a tax deferral. When you sell the property, you have depreciation recapture, and you must pay back the deferred taxes. There is some tax arbitrage here, however, since recapture is limited to 25% where you might have deducted depreciation at a 37% marginal tax rate. You can also escape this gotcha with a Section 1031 like-kind exchange (we talk about that in our\u00a0<a title=\"Real Estate Investing\" href=\"https:\/\/wcginc.com\/blog\/real-estate-investing\/\">real estate investment blog<\/a>).<\/p>\n<p class=\"0\"><strong>Gotcha #2.<\/strong>\u00a0The cost of the report must be significantly lower than the improved time-value of the accelerated cash flow. In other words, the juice must be worth the squeeze, including the audit risk.<\/p>\n<p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-6730259b0d498\" class=\" wd-rs-6730259b0d498 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Summary\"><\/span>Summary<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Cost segregation, or \u201ccostseg\u201d as the cool kids say at the party, can be extremely beneficial. But there are problems to navigate through, and like Robert Plant used to sing, (not) all that glitters is gold and sometimes words have two meanings.<\/p>\n<p class=\"1\">Another consideration- should you benefit from a cost segregation study and the related big tax deduction, then perhaps pairing this with a Roth conversion on your traditional IRA makes sense as well.<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[vc_row_inner el_class=&#8221;boxes&#8211;pack&#8221; woodmart_css_id=&#8221;672f64599e51f&#8221; responsive_spacing=&#8221;eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzJmNjQ1OTllNTFmIiwic2hvcnRjb2RlIjoidmNfcm93X2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=&#8221; mobile_bg_img_hidden=&#8221;no&#8221; tablet_bg_img_hidden=&#8221;no&#8221; woodmart_parallax=&#8221;0&#8243; woodmart_gradient_switch=&#8221;no&#8221; woodmart_box_shadow=&#8221;no&#8221; wd_z_index=&#8221;no&#8221; woodmart_disable_overflow=&#8221;0&#8243; row_reverse_mobile=&#8221;0&#8243; row_reverse_tablet=&#8221;0&#8243;][vc_column_inner width=&#8221;1\/3&#8243;]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68999d1824d54\" class=\" wd-rs-68999d1824d54 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none \">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"box-icon-wrapper  box-with-icon box-icon-simple\">\n\t\t\t\t\t\t\t<div class=\"info-box-icon\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"622\" height=\"622\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/Real-Estate-Professional-Defined-1.jpg\" class=\"attachment-full size-full\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h4 class=\"info-box-title title box-title-style-default wd-fontsize-m\">Real Estate Professional Status<\/h4>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><\/p>\n<p class=\"4 \">See how real estate professional status (REPS) can help avoid passive activity loss limitations.<\/p>\n<p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<a class=\"wd-info-box-link wd-fill\" aria-label=\"Infobox link\" href=\"https:\/\/wcginc.com\/kb-rental-property\/real-estate-professional-status-reps\/\" title=\"\" target=\"_blank\"><\/a>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68999d2f8a69a\" class=\" wd-rs-68999d2f8a69a wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none \">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"box-icon-wrapper  box-with-icon box-icon-simple\">\n\t\t\t\t\t\t\t<div class=\"info-box-icon\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"622\" height=\"622\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/Real-Estate-Investing-2.jpg\" class=\"attachment-full size-full\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h4 class=\"info-box-title title box-title-style-default wd-fontsize-m\">Cost Segregation Chapter<\/h4>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>See our cost segregation chapter from our rental property book.<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<a class=\"wd-info-box-link wd-fill\" aria-label=\"Infobox link\" href=\"https:\/\/wcginc.com\/kb-rental-property\/cost-segregation-study\/\" title=\"\" target=\"_blank\"><\/a>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68999d7f30d51\" class=\" wd-rs-68999d7f30d51 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none \">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"box-icon-wrapper  box-with-icon box-icon-simple\">\n\t\t\t\t\t\t\t<div class=\"info-box-icon\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"622\" height=\"622\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/Rental-Property-Tax-3.jpg\" class=\"attachment-full size-full\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h4 class=\"info-box-title title box-title-style-default wd-fontsize-m\">Rental Property Tax Returns<\/h4>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Need help preparing your rental property tax returns with your big cost segregation deduction?<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<a class=\"wd-info-box-link wd-fill\" aria-label=\"Infobox link\" href=\"\/tax-center\/rental-property-taxes\/\" title=\"\"><\/a>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column_inner][\/vc_row_inner]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68b55bb6358dc\" class=\" wd-rs-68b55bb6358dc wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title faqs-wrap \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title box-title-style-default wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions\"><\/span>Frequently Asked Questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_is_cost_segregation\"><\/span>What is cost segregation?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A strategy that separates property into asset classes to accelerate depreciation and increase cash flow.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"How_much_can_I_depreciate_with_cost_segregation\"><\/span>How much can I depreciate with cost segregation?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Depends on property components; some items can be depreciated in 5 or 15 years instead of 27.5\/39 years.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_I_use_cost_segregation_on_older_properties\"><\/span>Can I use cost segregation on older properties?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, it can be applied retroactively to prior-year purchases with proper tax filings.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Are_there_limits_on_deductions_for_rental_properties\"><\/span>Are there limits on deductions for rental properties?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, passive activity rules may limit deductions unless you qualify as a real estate professional or the rental is non-passive.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_is_a_non-passive_rental\"><\/span>What is a non-passive rental?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Short-term rentals (average stay \u22647 days) or rentals providing hotel-like services (average stay \u226430 days) that allow full deduction of losses.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Do_I_owe_taxes_later_for_accelerated_depreciation\"><\/span>Do I owe taxes later for accelerated depreciation?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, depreciation is deferred and recaptured when the property is sold, typically at a 25% rate.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"How_much_does_a_cost_segregation_study_cost\"><\/span>How much does a cost segregation study cost?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Small studies can start around $750; large, complex properties may cost significantly more.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Is_cost_segregation_audit-proof\"><\/span>Is cost segregation audit-proof?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Reports are generally defensible, especially if prepared with accurate documentation and specialist analysis.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_cost_segregation_improve_cash_flow\"><\/span>Can cost segregation improve cash flow?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, by front-loading depreciation, you reduce taxes owed in early years, freeing up cash.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Should_I_combine_cost_segregation_with_other_strategies\"><\/span>Should I combine cost segregation with other strategies?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, pairing with strategies like Roth IRA conversions can further optimize tax savings.<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_row_inner 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