The benefits of ownership are clear and compelling. You get a space that you can customize to meet your precise requirements-one that will put your best face forward for your clients. You can also finally control your occupancy costs-no more rent increases!

But that's just the beginning. Your most immediate returns will come from the tax benefits of owning your own business property-benefits that can be so significant, they will pay you to buy a Junction office condominium.

Equally important, timing is critical. Every day that you don't own is a day of lost tax benefits. And with rental costs rising quickly-due to a strong job market, scarce land and soaring construction costs-that's money out of your pocket.

So don't wait. In this case, time really is money. Money that you could keep for your business when tax time rolls around each year.

Let's take a closer look at how the tax benefits add up for you*.

• Cost segregation pays dividends
  The advantages start with real estate cost segregation, a smart way to accelerate the depreciation on your business property. In simplest terms, cost segregation lets you recover certain building costs over fifteen, seven, or even five years, rather than depreciating the entire value of a building-minus the land cost-over the standard 39 years.
  
  Even the smallest businesses can use the accelerated depreciation of cost segregations to save thousands of dollars in taxes up-front. Let Borelli Investment Company explain how you can take advantage of this tax break NOW.
  
  Run your own numbers using our on-line lease vs. buy calculator
  
  
• Section 179 tax incentive offers more breaks
  In addition to accelerated depreciation, cost segregation gives you the opportunity to take Internal Revenue Code (IRC) Section 179 deductions on your office condominium.
  
  Business owners can file for a first-year deduction of up to $250,000 (2008 figure-adjusted for COLA each year) in accelerated depreciation on 5-year, 7-year, and 15-year personal property identified in the cost-segregation analysis.
  
  When combined with the usual business deductions for real estate taxes, association dues, and other expenses, cost segregation and Section 179 deductions can easily add up to tens of thousands of dollars for the typical buyer-which makes Junction Office Center affordable for virtually everyone. A close examination of our "Lease vs. Buy" analysis will show you how these benefits can add up. Of course, you'll want to consult with your tax professional about your specific situation to learn how these benefits might apply to your purchase.
  
  
• Potential for long-term appreciation
  When you buy instead of rent, the biggest benefit can be the tremendous potential for long-term appreciation of business property in Silicon Valley. This can provide you or your business with increasing value year after year, for as long as you hold your property. The sooner you get in, the more potential appreciation you may enjoy. While clearly there are no guarantees, in the past owning real estate in Silicon Valley has proven to be a smart investment.

Bottom line: today's unique tax advantages and attractive financing options mean the time to buy is now, and they put ownership within the reach of more small businesses than ever before.