A cost segregation study is a strategic tax planning tool used by property owners to accelerate depreciation and reduce taxable income. By analyzing a commercial or income-producing property, the study identifies and reclassifies assets into shorter depreciation categories—typically 5, 7, or 15 years—rather than the standard 27.5 or 39 years. This reallocation allows for increased dep... https://www.sigmavaluation.com/cost-segregation-studies/