Extract to table
Pull the structured facts out of a document: parties, dates, amounts, obligations.
Extract to table / cost-segregation-study-memo.docx
cost-segregation-study-memo.docx
Parties
HARKNESS LLP
Ironhaven Data Centers LLC
Stonebridge Campus Holdings LLC
RCP Digital Holdings LLC
Harborview Corp
Cascade Commercial Lending Corp
Ironhaven Management Incentive Pool LLC
Management Inc
Dates
November 1, 2025
September 27, 2017
January 1, 2023
August 1, 2027
November 1, 2027
December 31, 2027
March 15, 2028
September 15, 2028
Amounts
$600,000,000
$412,000,000
$61,000,000
$14,200,000
$45,000,000
$77,900,000
$58,500,000
$19,400,000
$2,400,000
$103,000,000
Obligations
The cost segregation study's findings must be integrated into Fielding's depreciation schedules and Form 4562 (Depreciation and Amortization) for the 2027 tax year and subsequent years
Under the construction loan facility, IHDC is required to contribute a minimum equity amount of $52,500,000 (representing 25% of the total $210,000,000 equity commitment) before the first construction loan draw
All reclassifications in the study must be supported by the following categories of documentation: Detailed engineering analysis tied to specific construction components
Each reclassified component must be individually identified and described, with a clear explanation of why it qualifies for the shorter recovery period to which it has been assigned