Cost segregation is a process that identifies assets associated with construction, renovation, or expansion projects that can be depreciated over shorter time periods than the overall building structure. This results in greater tax deductions in early years of a project. A cost segregation study reviews project plans and conducts on-site inspections to isolate assets that qualify for accelerated depreciation over 3, 5, 7, 10, 15, 20, or 27.5 year periods. This careful segregation of property costs into shorter life classes provides substantial tax savings, especially in the first few years after a new or remodeled facility is occupied. Contacting the firm can provide an opportunity assessment and return on investment of 1-2% of