Our Successes

• 100% Audit Success
• 100’s of Millions in Studies
• Studies from Coast to Coast
• National Recognition
• Industry Leaders

Cost Segregation Authority, LLC has been performing cost segregation studies since 1999. Our Cost Segregation experts include CPA’s and construction professionals, who are leading experts in their fields. Our cost segregation studies meet and exceed the Internal Revenue Service’s (IRS) Audits Techniques Guide. In fact, having conducted cost segregation studies on hundreds of millions of property from coast to coast our studies have held up to the scrutiny of the IRS and we have never had a change in any of our cost segregation reports. Our experts have been published and presented numerous seminars on cost segregation studies. We are proud members of many associations some of which include: American Institute of Certified Public Accountants (AICPA), National Apartment Association (NAA), Building Owners and Managers Association, (BOMA) and Associated Builders and Contractors (ABC).

Benefits of Cost Segregation

Create Immediate Tax Savings

Increase Cash Flow

By accelerating the timing of depreciation deductions, a client defers paying income taxes which allows them to redirect funds to other aspects of the business.

Catch-Up Prior Year Accelerated Depreciation

Cost segregation studies allow a client to "catch-up" previously under-reported depreciation without filing amended tax returns. All "catch-up" depreciation can be taken in the current year tax return.

1031 Exchanges

Cost segregation used together with 1031 exchanges is a valuable tax planning strategy for real estate owners. Proper tax planning, allows use of both of these tax-deferral techniques in order to obtain the maximum tax benefits.

Identification of qualified energy credit property

A cost segregation study can identify property that qualifies for credits which enhance energy efficiency.

Estate Planning

Using a cost segregation study in conjunction with estate planning can provide significant tax benefits. By using a step up in basis rules, both the current owner and the future estate owners can take advantage of accelerated depreciation.

Insurance Savings

Many insurance policies exclude from coverage or reduce the cost of coverage for building components at or below ground level, such as underground utilities, foundations, site preparation, off-site costs and parking lots. A cost segregation study can identify the components of your facility that are subject to reduced or no insurance cost. With cost segregation, our clients can contract for the insurance they need while avoiding excess insurance costs