Cost segregation is a strategic tax planning tool used in the United States to increase cash flow by accelerating depreciation deductions. This process involves a detailed engineering-based analysis to reclassify specific building components and personal property into shorter depreciation categories, typically 5, 7, or 15 years, instead of the standard 27.5 or 39 years. Cost segregati... https://www.sigmavaluation.com/cost-segregation-studies/