Presumably the present value of cost recovery deductions net of future recapture is embedded in the fair market value of buildings.

FORBES: Wandering Tax Pro Will Not Be Loved in Real Estate Community

So pitting intangible value against concrete cost increases is a hard sell, even when the net present value is positive.

FORBES: Clarifying Corporate Responsibility, Part IV: Capturing And Sustaining Value

This saving is more than paid for by the value of the saved generating capacity, so the net cost of saving the gas itself is less than zero.

FORBES: Magazine Article