High-net-worth investors can acquire Smiota Smart Locker systems, claim 100% bonus depreciation under the One Big Beautiful Bill Act, and generate recurring rental revenue over a 5-year managed contract.
Smiota handles everything from installation to operations. You invest, capture the tax benefit, and collect revenue.
Purchase one or more Smiota Smart Locker packages. Units are tangible personal property placed in service in your investment portfolio.
Under the One Big Beautiful Bill Act, qualified business property may be eligible for 100% bonus depreciation in the year of purchase — work with your CPA to confirm applicability.
We install, operate, and maintain the lockers at premium locations — apartments, campuses, offices, and transit hubs — under a 5-year deployment agreement.
Receive your share of rental fees, package handling revenue, and ancillary locker services. Monthly reporting and transparent income statements throughout.
Smiota was founded when CEO Manju Kashi experienced package theft at his own doorstep. Determined to solve the problem at scale, he assembled a team of Silicon Valley co-founders, experienced engineers, and industry advisors — and brought the product to market in under two years.
Today, Smiota delivers a cloud-based smart locker platform and locker operating system used by enterprises, universities, multifamily communities, government facilities, and healthcare organizations across the United States. Every system is built around the client's exact workflows — not the other way around.
With 10+ years of deployment history, Smiota has become one of the most trusted names in intelligent locker infrastructure — combining enterprise-grade hardware, a proprietary cloud platform, and a team committed to zero lost mail and zero downtime.
"Provide a cloud-based platform, locker operating system, and applications and services that facilitate secure exchange of physical goods across all industries and walks of life."
— Smiota Mission StatementSmiota has implemented a fully certified Information Security Management System (ISMS) meeting the highest international standards for data security.
Independently audited to guarantee data privacy, security, confidentiality, availability, and integrity across the entire organization.
Certified MBE under the Western Minority Supplier Development Council — eligible for supplier diversity programs and government procurement.
Founder & CEO
Co-founder & CMO
CFO
The One Big Beautiful Bill Act restores and makes permanent 100% first-year bonus depreciation for qualified business property placed in service after January 19, 2025. Smart Locker systems are tangible personal property — potentially fully deductible in Year 1.
Smiota lockers generate income from several sources simultaneously, providing diversified cash flow backed by a contractual minimum.
E-commerce and carrier fees for each package deposited and retrieved from smart lockers deployed in residential and commercial settings.
Tenants, employees, and students subscribe to dedicated locker access on a recurring monthly basis — predictable, utility-like income.
Building owners and property managers pay licensing or revenue-share agreements to offer lockers as an amenity to their tenants.
Retailers and logistics companies pay for convenient return drop-off points, reducing customer friction and last-mile cost.
Premium locker arrays support on-demand retail, click-and-collect, and contactless pick-up for brands paying per-slot revenue share.
Aggregated, anonymized usage data insights licensed to logistics operators, retailers, and property developers planning infrastructure.
Illustrative projections for a 1,000-door stadium and high-traffic venue deployment. $6/door/day · 200 event days/year · 80% locker occupancy. Actual results vary by site.
| Year | Gross Revenue | Venue Share (50%) | Smiota (30%) | Investor (20%) | Cumul. Investor | Notes |
|---|---|---|---|---|---|---|
| Year 1 | $720,000 | $360,000 | $216,000 | $144,000 | $144,000 | + $370,000 OBBBA = $514,000 total benefit |
| Year 2 | $960,000 | $480,000 | $288,000 | $192,000 | $336,000 | Full 200-day event calendar, 80% occ. |
| Year 3 | $984,000 | $492,000 | $295,200 | $196,800 | $532,800 | Mature venues, 82% occupancy |
| Year 4 | $1,020,000 | $510,000 | $306,000 | $204,000 | $736,800 | 85% occupancy, new venue additions |
| Year 5 | $1,044,000 | $522,000 | $313,200 | $208,800 | $945,600 | 87% occupancy, contract renewal option |
| 5-Year Total | $4,728,000 | $2,364,000 | $1,418,400 | $945,600 | $945,600 | Plus $370,000 OBBBA = $1,315,600 total benefit |
Chase Center contributes foot traffic. Smiota contributes hardware, software, and operations. Investors contribute capital. The venue keeps 50% of every dollar generated — with zero upfront cost, zero maintenance responsibility, and zero operational risk. It's a pure revenue add-on that also improves the fan experience.
Fans who store bags at a venue locker stay longer, move more freely, and spend significantly more at concessions and merchandise. For a venue like Chase Center averaging 9,000+ locker users per event, the downstream F&B lift alone can exceed the direct locker revenue.
Smiota makes two distinct offers simultaneously: one to the high-net-worth investor who provides capital, and one to the end customer who needs lockers. Customer monthly payments fund the investor's principal return. The investor's profit is purely their OBBBA tax savings — principal is fully returned over 5 years.
You invest $283,100 for hardware, shipping, and installation. OBBBA delivers a $104,747 tax savings in Year 1 — that is your entire profit. Smiota then collects $4,718/month from the customer and channels $56,620/year back to you as principal return, every year for 5 years. Maintenance is Smiota's revenue — not yours. You receive hardware principal only.
Investor receives $56,620/year from Smiota (funded by customer's $4,718/month installments) as hardware principal return. The investor's running net turns positive in Year 4 (+$48,127) and closes at exactly +$104,747 by Year 5 — equal to the OBBBA tax savings. Maintenance ($16,020/yr Yrs 1–3; $32,040/yr Yrs 4–5) is Smiota's revenue only — not included in investor cash flows. Consult your CPA. All figures illustrative.
Smiota offers apartments, universities, and corporate facilities complete smart locker deployment with no down payment and no interest. Pay $4,718 per month for 60 months — hardware, shipping, and installation all included. Keep your capital free.
Neither. This is a 60-month installment purchase at 0% interest. You own the lockers outright at the end of the term — no buy-out, no residual, no balloon payment.
Maintenance is billed by Smiota separately from your monthly installments — $16,020/yr in Years 1–3, then $32,040/yr in Years 4–5. Covers software, hardware support, and parts.
Financing available to qualified customers. Figures based on standard smart locker deployment (hardware + shipping + installation). Actual monthly payment varies with deployment size and configuration. Maintenance agreement billed separately. Contact Smiota for a customized quote.
Don't want to share revenue? Buy the lockers outright for your property, write off 100% of the hardware cost in Year 1 under OBBBA, and own the infrastructure free and clear.
Purchase hardware, deploy via Smiota's managed network, and earn rental income over a 5-year contract. Best for passive income investors.
Purchase lockers for your own property or business, claim the full OBBBA deduction, and run the system yourself — no revenue sharing required.
How to read this: Year 1 capital ($283,100) + Year 1 maintenance ($16,020) = $299,120. OBBBA deduction on capital saves $104,747; maintenance operating deduction saves $5,927 in Year 1, for a combined $110,674 Year 1 tax benefit. Maintenance in Years 2–3 generates $5,927/yr; Years 4–5 steps up to $11,855/yr as rate increases to $32,040/yr. Smiota collects the full $112,140 maintenance over 5 years — the deduction shown is your tax benefit only, not a reduction in what Smiota receives. Maintenance is always a separate payment — never funded from the OBBBA deduction. Consult your CPA to confirm deductibility in your specific tax situation.
A clear, investor-friendly contract structure designed to protect your asset, ensure revenue continuity, and create renewal upside.
You retain full title to the hardware. Smiota operates the units under a licensed operator agreement. Your investment is a tangible asset on your balance sheet, not a financial instrument.
Smiota collects $4,718/month from the customer and remits $56,620/year to the investor as hardware principal return for 5 years — until the full $283,100 is returned. Maintenance revenue is Smiota's; it is not shared with the investor. Distributions are made annually with full reporting.
Smiota provides installation, site management, technical support, software updates, and hardware maintenance for the full contract term. Zero operational burden on the investor.
Investors may designate preferred deployment categories (residential, office, campus, transit). Smiota sources and executes site agreements with verified property partners to maximize utilization.
At year 5, investors may renew the deployment agreement, redeploy hardware to new locations, sell the units back to Smiota at fair market value, or transfer ownership to another qualified investor.
Monthly investor dashboard with real-time utilization data, revenue statements, and hardware health metrics. Annual audited revenue reports provided for tax documentation purposes.
Qualified multi-unit investments include a contractual minimum revenue floor for years 1–3, protecting against underperformance during the site ramp-up period. Contact us for specific guarantee terms based on package size.
Smiota is a proven smart locker technology company with enterprise clients, multi-site deployments, and the infrastructure to scale with your portfolio.
IP-rated, IoT-connected locker systems used by universities, hospitals, multifamily properties, and corporate campuses across the United States.
Real-time monitoring, OTA updates, usage analytics, and remote management — ensuring maximum uptime and investor reporting accuracy.
Typical site goes live within 30–60 days of investment closing. Revenue begins as soon as lockers are installed and operational.
Monthly financial dashboards with real-time utilization data, revenue breakdowns, and hardware health metrics — no black-box reporting.
A dedicated point of contact for each investment, quarterly strategy calls, and priority access to new site opportunities as they become available.
Start with a single package and scale to a multi-site portfolio. Portfolio investors receive enhanced revenue terms and first access to premium locations.
Smiota places lockers where utilization is highest and revenue is most predictable.
Apartment complexes, condos, and HOA communities
University campuses, student housing, dining halls
Class-A office parks, coworking spaces, HQ campuses
Commuter hubs, mixed-use developments, retail centers
Schedule a private conversation with the Smiota investment team. We'll walk through the program structure, answer your tax questions (with your CPA welcome to join), and identify the right package for your goals.
High-net-worth investors are using OBBBA bonus depreciation to offset top-bracket income while building a 5-year revenue-generating asset.