Welcome to the American Society of Cost Segregation Professionals
Whether you are seeking a cost segregation provider, or you are a cost segregation professional looking to take your career to the next level, it all starts here.
In service to the industry since 2006
Easy Access to Cost Segregation Professionals
The American Society of Cost Segregation Professions has been in service to the industry since 2006. Find a member or become a member below!
Find a Member
Looking for a Cost Segregation Specialist? Search our Member Directory by first and last name, company, city, state, ZIP code, and designation.
Become a Member
The ASCSP’s goal is to provide its members with educational programs; create and maintain minimum quality standards.
How We Can Help
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. Decreasing 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.
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 the ASCSP.
American Society of Cost Segregation Professionals
is a corporation registered at: Corporation Trust Center, 1209 Orange Street, Wilmington, DE, 19801 (please don't send mail here, see mailing address).
