ASCSP ~ established 2006

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Whether you're looking for a cost segregation provider,
or you're a cost segregation professional looking to take
your career to the next level, it all starts here.

ASCSP’s comment letter to the IRS related to the
Proposed Regulations 1.1031(a)-3 (REG-117589-18).

Click for full letter.

What is the ASCSP?

 ASCSP was created to address the growing need for credentials, technical standards, education, and a Code of Ethics within the cost segregation industry.
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Education Opportunities

 Tap into the brain trust of the most experienced Cost Segregation professionals in the industry.


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Career Center

 Need to hire? Check out the resumes. Need a change? Check out the listings.


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Code of Ethics

 The ASCSP Code of Ethics is the only existing within the cost segregation industry. This is the foundation of all ASCSP standards.

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Conference 2020

 Thanks for joining us at the Westin Tampa Waterside- Oct. 21-23

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Membership Benefits

 Return on investment through member services, networking with peers, technical information exchange and documents that help you do your work better.
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Latest News and Commentary

An Unfortunate Article, Clarifying Misconceptions in the Cost Segregation Industry

The primary mission of The American Society of Cost Segregation Professionals (ASCSP) is to create quality standards for the cost segregation industry.  Cost segregation is a valuable tax planning tool allowing for accelerated deductions for investments in real estate. The organization strives to create an awareness of these quality standards to CPAs, other tax specialists, real estate […]

Dispositions: IRS Increases Scrutiny for a Valuable Tax Strategy

– by – Alex Bagne, JD, CPA, MBA, CCSP – President of ICS Tax, LLC & Curt Gautreau, CPA, CCSP – President of Cost Segregation Initiatives On January 1, 2014, the partial disposition regulations of IRC § 168 went into effect allowing taxpayers to recognize gain or loss on the partial disposition of tangible depreciable […]

Why should I join the ASCSP?

The ASCSP was established as a non-profit corporation in response to the growing need for education, credentials, technical standards and a Code of Ethics within the cost segregation industry. Membership is open to all individuals that meet the standards currently set by ASCSP.

ASCSP is recognized by National Registry of CPE Sponsors as an approved CPE program sponsor

Professional testing & Certification

Member discounts

Networking opportunities

Minimum Quality Standards Manual

Career center

What Is Cost Segregation?

Cost segregation is the process of identifying property components that are considered “personal property” or “land improvements” under the federal tax code.

The primary goal of a cost segregation study is to identify all construction-related costs that can be depreciated over a shorter tax life (typically 5, 7 and 15 years) than the building (39 years for non-residential real property).

Personal property assets found in a cost segregation study generally include items that are affixed to the building but do not relate to the overall operation and maintenance of the building.

Land Improvements generally include items located outside a building that are affixed to the land and do not relate to the overall operation and maintenance of a building. Reducing tax lives results in accelerated depreciation deductions, a reduced tax liability, and increased cash flow.

Learn more by reading the IRS publication – Cost Segregation Audit Techniques Guide

This Audit Techniques Guide is presented in several chapters. These chapters can be accessed and then printed by following the links in the Table of Contents HERE.

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Cost segregation

Definition