Cost segregation analysis is a tax planning strategy used in the United States to accelerate depreciation deductions on commercial or investment real estate. By identifying and reclassifying certain components of a building into shorter-life categories (such as 5, 7, or 15 years instead of 27.5 or 39 years), property owners can increase their depreciation expense and reduce taxable in... https://www.sigmavaluation.com/cost-segregation-studies/