Who we are

The ASCSP was founded in 2006 as the pre-eminent professional Society for all members of the cost segregation industry.

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 2019

Thanks for joining us at the Renaissance New Orleans – French Quarter Area Hotel - Oct. 23 - 25.

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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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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.

5 Fold Technical- AGH Specialized Tax Solutions- Alvarez and Marsal- Anderson Tax- ATKG LLP- Axtel-Haller- Baker Tilly- Bearing Commercial- Bedford Cost Segregation- BellCostSeg- Berntson Porter & Company- BKD- Capstone Tax- Carbahal & Company- Carr, Riggs & Ingrim- CBH- CBRE- Cherry Bekaert- Clifton Larson Allen- Clark, Schaeffer, Hackett- Cohn Reznick- Concord Group- Corporate Tax Incentives- Cost Recovery Services- Cost Segregation Partners- Cost Segregation Services- Criterium-Giles Engineers- CSR, Inc- Cushman & Wakefield- Dale R. Wilde Co. Engineers- DASI Cost Segregation Group- Deloitte Financial Advisory- Dixon Hughes Goodman- Draper Tax Consulting- Eide Bailly- EKS&H- ELB Consulting. Inc- Elite Consulting Solutions- Elliott Davis- Empower Solutions- Ernst & Young- Fandl Tax Services- Foley & Smith- Freed Maxick- FTI Consulting- GGK360- Gladstone Strategies- Gollob, Morgan, Peddy & Co.- Grace M Williams- Harbor Tax Group- HMA CPA PS- ICS-Tax LLC- KBKG- KPMG- Labenz and Associates- Lighthouse Capital Advisors- M&E Cost Segregation- Molinari Oswald- Montoya, CPA, EA, APC.- Morris Engineering- Moss Adams- MS Consultants-  Pacific Cost Segregation- Palmetto Cost Segregation- Park Place Consulting- Porto Leone Consulting- PricewaterhouseCoopers- Reinsel Kuntz Lesher- Reznick Group, P.C.- RSM US- Schenck SC- SourceCorp Professional Services- SourceHOV Tax- Sumner, Carter, Hardy & Schwichtenberg, PC- Tax Advisors, PLLC- Tax Associates Group- Valbridge- Warner Robinson- William Vaughan Company- WTAS LLC

ASCSP Cost Segregation Dictionary

147 pages of terms and definitions every cost segregation professional should have- free to ASCSP member.