Cost Seg Smart Research & Editorial Process

What we do

We deliver engineering-based cost segregation studies — the same methodology used by Big-4 accounting firms and ASCSP-credentialed engineering firms — at a price point built for residential and small-commercial investors. Our cost segregation engine, calibrated against RSMeans 2024 component pricing and BLS PPI cost indices, produces a 30+ page IRS-defensible report in under one hour.

On the content side, we publish open-data research (the 2026 Benchmarks Report, n=260 studies, CC-BY licensed), explainer content on cost segregation methodology, and location-specific guides for short-term rental and small-commercial markets across the US.

How content is reviewed

Every page on this site goes through a five-stage review before it's published or republished:

1. Source verification. Tax claims are cross-checked against the primary sources: IRS Publication 946 (How To Depreciate Property), Treasury Reg §1.168(a)-1, Rev. Proc. 87-56 asset-class tables, and the IRS Cost Segregation Audit Techniques Guide (Pub 5653). Citations on this site link directly to the underlying source.
2. Methodology check. Engineering claims (component classifications, useful-life assignments, basis allocations) are reviewed against ASCSP cost-segregation methodology and, where relevant, ASCE/ACI engineering norms.
3. Engine calibration. Numerical examples are run through our cost-segregation engine and validated against a 260-property golden batch covering 13 property types. The engine itself is recalibrated quarterly against new RSMeans cost data and current BLS PPI construction indices.
4. QC validation. Outputs run through a 16-check QC validator (reasonableness bounds, ratio checks, deduction-vs-price flags, single-vs-multi-flag downgrades). Anything outside-band is held for review before publishing.
5. Compliance review. Disclosure language, "tax advice vs. educational content" boundaries, and §168(k) / §469(i) / §481(a) edge-case wording all sign off before content goes live.

For paid customer reports, an additional engineering review step is performed by a named, licensed engineer under a signed engagement letter. That engineer's name appears on the report cover page. Website content is reviewed against the same source materials but is not signed by an individual.

What we check against

• IRS Publication 946 — asset-class lives, MACRS recovery periods, bonus depreciation rules
• Treasury Reg §1.168(a)-1 through §1.168(i)-7 — depreciation method specifications
• Rev. Proc. 87-56 — class-life table for tangible personal property
• IRS Cost Segregation Audit Techniques Guide (Pub 5653) — examination criteria and study standards
• ASCSP Member Handbook & Minimum Quality Standards — industry methodology baseline
• RSMeans 2024 Building Construction Cost Data — engineering-grade component pricing
• BLS Producer Price Index (PPI) — Construction — geographic and time-period cost adjustments
• County assessor records, RentCast, OpenStreetMap — property-level data verification

See /sources/ for the full annotated list with direct links.

What we don't claim

We don't list individual reviewers on website content because the review work is split across automated engine calibration, methodology check, and compliance sign-off — there's no single byline that accurately describes who touched a given page.

We don't claim every page is reviewed by a CPA or by an ASCSP-credentialed engineer. We claim our content is reviewed against IRS Pub 946, Treasury Reg §1.168, and ASCSP standards, and our engine implements those standards. Engineering review for paid customer reports is performed by named, licensed engineers under signed engagement letters; the engineer's name appears on the report cover.

We don't provide individualized tax advice on this site. Site content is informational. Whether to apply a particular strategy to your situation is a question for your CPA — and that's why every customer report is built to be CPA-ready and includes a CPA Review Page.

Editorial corrections

If you find a factual error or want to challenge a citation, email research@costsegsmart.com. Substantive corrections are dated and noted at the top of the affected page. Tax law changes (e.g., the OBBBA bonus-depreciation restoration in 2025) trigger a full content sweep across the site within 30 days of effective date.

Last full editorial review: May 1, 2026.
Quarterly review cadence; rolling updates as IRS guidance changes.

Contact

Editorial: research@costsegsmart.com
Customer support: support@costsegsmart.com
Phone: (213) 444-2776

Cost Seg Smart LLC
5665 W. Wilshire Blvd #1244
Los Angeles, CA 90036
United States

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