Cost Segregation Studies
Cost segregation is a powerful strategy that reclassifies building components from long-term (39- or 27.5-year) depreciation into shorter 5-, 7-, or 15-year categories. This accelerates depreciation, improves cash flow, and lowers near-term tax liability. CSSI® provides fully engineered studies that identify eligible assets such as interior finishes, electrical, mechanical, and exterior improvements—delivering detailed documentation that withstands IRS scrutiny.
NEW: The “One Big Beautiful Bill Act” reinstates 100% bonus depreciation for qualifying property placed in service after January 19, 2025. Studies that classify short-life assets now allow full first-year expensing again—creating exceptional near-term tax savings.
Cost segregation studies accelerate depreciation deductions by reclassifying personal property and land improvements into 5-, 7-, or 15-year recovery periods.
- Carpet, cabinetry, lighting, millwork, and accent walls
- Specialized electrical/plumbing systems
- Parking, landscaping, fencing, paving
Under the 2025 legislation, these assets now qualify for 100% bonus depreciation if placed in service after January 19, 2025—creating unmatched first-year deductions.
