In the past, small to medium-sized businesses had few choices. If you couldn’t afford to buy or develop your own building, then you had to lease.

But a revolutionary change is taking place today. Business condominiums give a wide range of businesses—of all sizes and types—the opportunity to own business property. And the concept is simple*.

We have two Office Condominium Developments available:

• Junction Office Center
• Airtech Office Condominiums

• It is better to own than to rent
  Chances are you own your residence-to take advantage of tax benefits and the potential for long-term appreciation. There's a similar, potentially just as lucrative, set of benefits to owning your business space. The time to make your move is now. The real estate firm to turn to is Borelli Investment Company-the business condominium experts.
  
  Run your own numbers using our on-line lease vs. buy calculator.
  
  
• 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.
  
  The cost segregation method has only been available for the past few years, with the sophisticated analyses primarily used by large corporations that understood its highly favorable tax implications. Today, cost segregation is widely accepted and even the smallest businesses can use the accelerated depreciation to save thousands of dollars in taxes up-front. Let Borelli Investment Company explain the unique benefits.
  
  
• Section 179 tax incentive offers more breaks
  In addition to accelerated depreciation, cost segregation gives you the opportunity to take advantage of Internal Revenue Code (IRC) Section 179 deductions on your business condominium.
  
  Business owners can take a first-year deduction of up to $105,000 in accelerated depreciation on 5- and 7-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 puts Junction Office Center within the reach of 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
  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. 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 put ownership within the reach of more small businesses than ever before.