Cost Segregation: Your 10 Most Common Questions Answered
Real estate owners leave significant tax savings on the table every year. This guide breaks down what cost segregation is, how it works, and why now is the time to act
Real estate owners routinely overpay on taxes because their building assets are lumped into a single, decades-long depreciation schedule.
A cost segregation study fixes that by reclassifying assets into shorter recovery periods, but the process raises questions: When does it make sense? What does it actually involve? How do recent legislative changes like the One Big Beautiful Bill Act (OBBBA) affect the math?
EisnerAmper's Cost Segregation team put this guide together to answer the 10 questions they hear most often.
For real estate investors, property owners, CPAs, and tax advisors looking to accelerate depreciation and maximize cash flow.

What You’ll Learn in This Guide
This guide covers the full spectrum of cost segregation, from foundational concepts to recent legislative changes and advanced tax planning strategies.
How cost segregation reclassifies assets into shorter depreciation categories Why the IRS favors engineer-prepared studies Updated bonus depreciation rates under TCJA and OBBBA
How to use cost seg before renovations with PAD elections QIP eligibility and the 15-year recovery period How to choose the right cost segregation provider