HG-REF: 004-92

US INFRASTRUCTURE

INSTITUTIONAL QUALITY.
REAL ASSET OWNERSHIP.

Highground helps participants purchase and directly own construction rental equipment through their own business entities.

Schedule Consultation How it works

UNIT: TH-01

CLASS: HYDRAULIC

STATUS: DEPLOYED

ASSET VISUALIZATION TH-01

OWNERSHIP MODEL

OWNED

You directly own specific serial numbered equipment.

MANAGEMENT SERVICES

SUPPORTED

Assisted sourcing, placement, maintenance, insurance, and billing.

PARTICIPATION

ACCREDITED

Opportunities limited to accredited participants.

Ownership Workflow

PROGRAM LIFECYCLE

FORMATION

The participant forms an LLC to purchase and own the equipment within.

ST-01: ENTITY

Selection

The LLC acquires specific units — telehandlers, excavators, dozers — from a pre-vetted queue.

ST-02: CURATION

Placement

Each unit is placed into the rental fleet and deployed to high-demand projects.

ST-03: LOGISTICS

Management

Participants choose their level of involvement: enrollment options, maintenance review and approvals, placement preferences, and telematics reporting per serial number. Insurance is placed in the participant's own entity name, with administrative assistance available from Highground.

ST-04: OPERATIONS

REVENUE

Rental revenue is shared with the owning LLC on the schedule set out in the program agreements. Net proceeds at disposition attach to the title holder.

ST-05: RETURNS

Exit

At the end of the 72-month term, participants are supported by a remarketing and limited loss agreement to assist with exiting the program.

ST-06: EXIT

Structure

Program Highlights

H-01: REVENUE

REVENUE GENERATION

Equipment owners are paid a rental revenue share on a flex platform schedule.

H-02: TAX

TAX CONSIDERATIONS

Equipment purchases may, in certain circumstances, be eligible for accelerated depreciation methods, such as Section 179 expensing or bonus depreciation, subject to applicable limitations and eligibility requirements under the Internal Revenue Code.
The availability and character of any deduction (including whether it may be applied against passive or active income) depends on each owner's individual facts and circumstances, including level of participation in the business, and is not guaranteed.
Highground Asset Co does not provide tax, legal, or accounting advice. Nothing on this website should be construed as tax advice or as a representation regarding the tax treatment of any investment. Prospective owners should consult their own tax and legal advisors regarding their particular situation before making any decision.

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Technical Analysis

Market Insights

View Archive

PROGRAMAugust 13, 2026

OWNING EQUIPMENT THE HIGHGROUND WAY

How the program is structured: a participant's own business entity purchases and holds title to a specific machine, with operational services provided under the program agreements.

MACROAugust 24, 2026

THE BIG BEAUTIFUL BILL AND THE EQUIPMENT CYCLE

The One Big Beautiful Bill Act made full expensing permanent and raised the Section 179 ceiling. Alongside constrained supply and multi-year infrastructure programs, it describes the current backdrop for equipment ownership. Descriptive only — not tax or legal advice.

TAXAugust 20, 2026

SECTION 179 AND BONUS DEPRECIATION FOR EQUIPMENT OWNERS

Full expensing is permanent again and the Section 179 ceiling is $2.5 million. A descriptive primer on how the two provisions generally operate and where the limitations sit. Not tax advice.

View Archive