Our expertise · Specialty Tax Incentives
Engineering-Based Cost Segregation
Accelerate depreciation with a study that holds up.
A cost segregation study identifies the components of a property that qualify for shorter depreciation lives — 5, 7 and 15 years instead of 27.5 or 39 — so your organization can claim those deductions now rather than over decades. With 100% bonus depreciation permanently restored under federal legislation enacted in July 2025, the timing advantage is larger than it has been in years. Green Summit's studies are engineering-based: licensed engineers analyze the property, trace every classification to source records, and deliver a report your CPA can use and defend.
- Founders' cost segregation experience since 2001
- Licensed engineers and in-house CPAs
- Founded 2014
- Audit-ready documentation
Who this is for
Cost segregation applies to acquired, newly constructed and renovated properties alike. Start from your role, or go straight to your property type.
What we do
- Screen the opportunity. We review the property, transaction or construction history and available cost information before defining the study — and tell you plainly if a study is not worth doing.
- Analyze the assets. Engineers evaluate building components, land improvements and other assets using a documented engineering methodology, not a template percentage.
- Reconcile the costs. Every classification connects to source records, allocations and the cost basis provided for the engagement.
- Support the tax team. We prepare the study, explain the technical basis and answer your CPA's questions — now, and if the IRS asks later.
Our process
- Review the property and discuss timing with your tax advisor.
- Collect records and analyze the property, including site inspection where the property warrants it.
- Deliver the study and walk your advisor through the basis for each classification.
What you receive
An engineering-based report with asset schedules, methodology, cost support and technical findings — organized so your tax advisor can evaluate elections, accounting-method changes and the final return position with confidence.
Benefits
- Property-specific asset schedules and cost support your tax team can rely on.
- A clearer basis for weighing depreciation timing against hold period, tax position and disposition plans.
- Documentation built to be audit-ready from day one.
Why Green Summit
Most tax incentive studies are written by accountants. Ours are written by engineers and reviewed by CPAs. Green Summit's founders bring individual cost segregation experience dating to 2001 and 2007 — before the firm was established in 2014 — and that background shapes how we classify assets, develop costs and review our own work. Every study is built to be audit-ready from day one, and we stay available to your advisor if questions come later.
Frequently asked questions
What is a cost segregation study?
An engineering-based analysis that separates the cost of a building into its components and assigns each to the depreciation class the tax rules allow. Items such as certain electrical and plumbing serving equipment, finishes and site improvements may qualify for 5-, 7- or 15-year recovery rather than the building's 27.5- or 39-year life. That accelerates deductions — and where the property and taxpayer qualify for bonus depreciation, much of that cost can be deducted in the first year.
When is the right time for a study?
At acquisition, at the end of construction, after a major renovation — or years later. A look-back study on a property you have owned for several years may still be worthwhile; your tax advisor determines the filing or accounting-method treatment.
Does accelerated depreciation equal cash savings?
Not automatically. Tax position, loss limitations, elections and future disposition plans all affect the benefit. We never present a deduction as a guaranteed cash return.
Will you work with our CPA?
Yes — and we prefer to. We support the existing advisor relationship with technical analysis, documentation and a defined review process. Accounting firms also partner with us directly on behalf of their clients.
How much experience does your leadership bring?
The founders' individual cost segregation experience began in 2001 and 2007, respectively. Those dates describe prior professional experience, not Green Summit's founding in 2014, and that background informs every analysis and review.
Do you use standard reclassification percentages?
No. Preliminary screening may use assumptions, but final classifications and allocations need property-specific support, reconciled to the appropriate basis.
Let's talk about what a study could uncover for your properties.
Tell us the property type and location, whether it was acquired, built or renovated, and roughly when.
Related solutions
- Hospitality Cost Segregation
- Industrial & Warehouse Cost Segregation
- Medical & Healthcare Facilities Cost Segregation
- Multifamily Cost Segregation
- Office Buildings Cost Segregation
- Retail & Strip Centers Cost Segregation
- Senior & Assisted Living Cost Segregation
- Specialty Asset Classes Cost Segregation
- Partial Asset Disposition Studies
- Fixed-Asset Reviews
- Accounting-Firm Technical Partnerships
- Insight: Cost Segregation Site Inspections
Program and technical references
IRS: Cost Segregation Audit Technique Guide
Program information reviewed September 22, 2026. Current applicability, qualifications and program terms are confirmed for each engagement.
Or call 321-273-2200 · inquiry@greensummit.com