Accelerated Depreciation

Cost Segregation

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Shortly after the landmark U.S. Tax Court case in 1997 involving Hospital Corporation of America (H.C.A.) (petitioner), our founder Jim Shreve was commissioned by a New York City tax attorney, who worked on the case, to develop the protocols and processes to provide engineering-based cost segregation studies for commercial property owners. Mr. Shreve developed an efficient, affordable, and compliant engineering-based method to provide cost segregation studies for commercial and residential rental properties in the United States. Through the development of his application Cost Segregation Services, Inc. (CSSI ®) was formed with the purpose of providing engineering-based cost segregation studies for property owners of all sizes.


Cost Segregation is an application by which commercial property owners can accelerate depreciation and reduce the amount of taxes owed. These savings generate substantial cash flow that owners often use to reinvest in the business, purchase more property, apply to their principal payment, or spend on themselves.


Cost Segregation Services, Inc. (CSSI ®), an experienced and qualified company, performs the engineering-based cost segregation study on your property. The study accelerates the depreciation of your building/renovation components into shorter depreciation categories such as 5-, 7-, 15-year rather than conventional 27.5- and 39.5-year schedules. Five- and 7-year items might include decorative building elements, electrical for dedicated computer equipment, and carpet. Fifteen-year items might include site utilities, landscaping and paving. This engineering-based cost segregation study results in a much higher depreciation expense and significantly reduced taxable income for the property owner. Best of all, the U.S. tax code states cost segregation can be applied to categories of buildings purchased or built since 1986, including renovations, and there is no need to amend your tax returns.

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566 South Coppell Road
Coppell, TX 75019


1248 Hamilton Street
Allentown, Pennsylvania 18102