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Advancing Standards in Cost Segregation
The American Society of Cost Segregation Professionals sets the standards, delivers the education, and administers the certification that define professional practice in cost segregation.
What brings you to ASCSP?
Select the path that matches your role.
FOR COST SEGREGATION PROFESSIONALS
Advance Your Profession
Join the professional society for cost segregation. Membership provides technical education, published standards, a national peer network, and a defined path to the CCSP credential.
FOR TAXPAYERS & PROPERTY OWNERS
Find a Qualified Professional
Search the ASCSP Member Directory and learn what each membership level and credential means before selecting a cost segregation provider.
ASSOCIATE · MEMBER · CERTIFIED MEMBER
ASCSP Membership Levels Matter
ASCSP membership and certification represent different levels of professional involvement and credentialing. Understanding the distinction helps professionals identify their next step and helps taxpayers make more informed decisions when selecting a provider.
Associate
An entry point into the ASCSP community for individuals and firms building their involvement in cost segregation and the professional network around it.
Associate is not a technical or certified designation.
Member
Practicing cost segregation professionals who participate in the Society, agree to its standards and code of ethics, and have access to member education and resources.
Members are listed in the ASCSP Member Directory. Membership alone does not indicate certification.
Certified Member
CERTIFIED COST SEGREGATION PROFESSIONAL · CCSP
Certified Members have completed ASCSP’s certification process and hold the CCSP designation. Certification reflects demonstrated knowledge of cost segregation methodology and a commitment to the Society’s professional standards and code of ethics.
CCSP is the only ASCSP designation that indicates certification.
WHY CERTIFICATION MATTERS
Not all cost segregation studies are created equal.
The Certified Cost Segregation Professional (CCSP) designation identifies professionals who have demonstrated advanced technical knowledge, industry experience, and a commitment to the highest standards of practice.
For taxpayers and CPAs, working with a CCSP means partnering with a professional who understands the complexities of tax law, engineering-based asset classification, documentation requirements, and audit defensibility. When significant tax savings and compliance are on the line, a CCSP provides the expertise, credibility, and confidence needed to help ensure your cost segregation study is completed accurately, thoroughly, and in accordance with industry best practices.
ABOUT ASCSP
Setting the Standard for the Cost Segregation Profession
The American Society of Cost Segregation Professionals (ASCSP) is the professional association for the engineers, accountants, and tax professionals who perform cost segregation studies. Founded in 2006, the Society defines what sound practice looks like in a field where methods and experience vary widely from one provider to the next.
ASCSP publishes minimum quality standards for cost segregation studies, delivers technical education and continuing professional education, and administers the Certified Cost Segregation Professional (CCSP) credential. Every member agrees to the Society’s code of ethics.
Together, these give practitioners a shared framework for consistent work and give taxpayers, CPAs, and advisors a practical way to recognize qualified professionals.
FOUR AREAS OF AUTHORITY
01 Professional Standards
Published minimum quality standards describing what a well-prepared cost segregation study includes.
02 Education & Development
Technical courses, webinars, CPE, and an annual conference for every career stage.
03 Credentialing
The CCSP designation is earned through ASCSP’s formal certification and testing process.
04 Ethics & Accountability
A code of ethics that governs members’ practice and client relationships.
MEMBERSHIP
Membership Benefits for Cost Segregation Professionals
Build your expertise, advance your credentials, and stay connected to the profession.
Professional Education & CPE
Technical courses, webinars, and conference sessions with continuing professional education for accountants and engineers.
Certification & Testing
A formal process leading to the Certified Cost Segregation Professional designation.
Technical Resources
Reference materials, guidance, and publications for practitioners.
Industry Standards
ASCSP’s minimum quality standards for cost segregation studies and reports.
Networking & Community
A national community of engineers, accountants, and tax professionals in the field.
ASCSP Annual Conference
The profession’s yearly gathering for technical updates, CPE, and peer connection.
FOR TAXPAYERS, PROPERTY OWNERS & ADVISORS
Looking for a Cost Segregation Professional?
ASCSP helps taxpayers, property owners, accountants, and advisors understand professional credentials and connect with ASCSP professionals through the Member Directory.
The quality of a cost segregation study depends on the methodology, documentation, and experience behind it. Knowing whether a provider is an ASCSP Member or a Certified Cost Segregation Professional gives you a clearer basis for evaluating qualifications before you engage.
EDUCATION
What Is Cost Segregation?
Cost segregation is an engineering-based analysis that identifies the components of a commercial real estate property and classifies them for tax depreciation purposes. Instead of depreciating an entire building over 27.5 or 39 years, a cost segregation study assigns qualifying building components and land improvements to shorter recovery periods.
For property owners who have purchased, constructed, or renovated commercial property, a well-prepared study can accelerate depreciation deductions. Because the results depend on the quality of the analysis, the experience and methodology of the cost segregation professionals performing the work matter.
The Society's published standards and code of ethics are the foundation of every ASCSP designation. They give members a shared definition of sound practice and give the public a reason to trust the credential.
PROFESSIONAL STANDARDS & ETHICS
Built Around Standards. Guided by Professional Ethics.
01
Minimum Quality Standards
The benchmark for study preparation, documentation, and reporting.
02
Code of Ethics
The conduct every ASCSP member agrees to uphold.
03
Professional Education
How members keep their knowledge current.
04
Certification
How the standards are tested and recognized through the CCSP.
EDUCATION & EVENTS
Cost Segregation Education & Events
Continuing education, technical resources, and opportunities to connect with the ASCSP community.
FEATURED EVENT · ANNUAL · DATES ANNOUNCED EACH YEAR
ASCSP Annual Conference
The profession's annual gathering for technical sessions, regulatory updates, CPE, and peer connection.
CONTINUING EDUCATION
CPE Courses for Accountants & Engineers
Structured continuing professional education on cost segregation methodology and tax depreciation.
WEBINARS
Practitioner Webinars and Technical Guidance
Focused sessions on study preparation, documentation, and report quality.
INDUSTRY RESOURCES
Regulatory and Industry Updates
Developments in tax law, IRS guidance, and practice affecting cost segregation.
Cost Segregation Resources
For professionals entering or advancing in the field, and for taxpayers and advisors evaluating cost segregation for commercial property.
Choose Your Next Step With ASCSP
Whether you practice cost segregation or are evaluating a provider, ASCSP has a defined path for you.
FOR COST SEGREGATION PROFESSIONALS
Advance Your Profession
Join the professional society for cost segregation and work toward the CCSP credential.
FOR TAXPAYERS & PROPERTY OWNERS
Find a Qualified Professional
Search the Member Directory and identify the credential level that fits your needs.
