Cost Seg Smart

Company facts

What the company does

Cost segregation is an IRS-recognized tax method that separates a building's purchase price into components with shorter depreciation lives (5-, 7-, and 15-year property) instead of depreciating everything over 27.5 or 39 years, accelerating deductions into the early years of ownership. Traditionally these studies required an on-site engineering team and fees of $5,000–$15,000, which priced out most residential investors.

Cost Seg Smart's cost segregation engine performs the component analysis using public property records, imagery, county assessor data, nationally recognized construction cost data, and BLS cost indices, then applies the same engineering-based methodology used by traditional firms. Reports document methodology, data sources, and component-level classification for every MACRS recovery class, and studies for prior-year properties include the documentation a CPA needs for a Form 3115 look-back filing. Most residential studies are delivered the same day, with fees starting at $495.

The company serves individual investors directly at costsegsmart.com, and CPAs, accounting firms, and reseller partners through a wholesale partner program with branded reporting.

Research and data

Cost Seg Smart publishes open research on cost segregation outcomes, including the 2026 Cost Segregation Benchmarks Report (CC-BY licensed), industry pricing research, and short-term-rental benchmarks by market. Journalists and researchers may cite this work with attribution to “Cost Seg Smart”; see the press page for company boilerplate and media assets.

Editorial and review standards

How content and customer reports are reviewed — including the standards they are checked against (IRS Publication 946, Treasury Reg §1.168, and the IRS Cost Segregation Audit Techniques Guide) — is documented on the research & editorial process page.