THE FIRM

Engineered commercial cost segregation.

Commercial Cost Seg is the commercial real estate practice of Cost Seg Smart Inc. The firm performs engineered cost segregation studies for office, retail, restaurant, medical office, industrial, hospitality, self-storage, and multifamily properties across the United States.

HOW STUDIES ARE PRODUCED

Engineered, second-reviewed, workpapered.

Site visit on every commercial study

A credentialed engineer visits the property to record condition, capture component-level photography, and verify the building against construction documents. Remote-only "desktop" studies are not offered for commercial work — every commercial study has a site visit.

RSMeans 2024 + PPI cost allocation

Every reclassifiable component is costed using RSMeans 2024 unit pricing, calibrated by the BLS Producer Price Index for non-residential construction and metro-specific geographic cost factors. Costs reconcile to the depreciable basis to the penny.

Two-engineer sign-off

Every study is reviewed by a second engineer before delivery. The reviewer independently checks the component schedule, the cost allocation, and the methodology narrative. No study leaves with one signature; the QC step is structural, not optional.

Audit defense included for the life of the study

If the IRS examines the property's depreciation in the years after the study ships, the engineering team supports the position at no additional cost. Documentation is structured so the 30+ page report is the defense package — it contains everything the examining agent will request.

What we believe.

Cost segregation is engineering, not software. Every commercial property has a distinct component density, a distinct age profile, a distinct operational profile. Template-driven outputs can't account for any of it. We perform site visits because a photograph of a mechanical room — the dedicated vs structural HVAC, the tenant electrical vs base building service — is the difference between a defensible 5-year classification and one that gets recaptured at audit.

Every study has two PE signatures. Every reclass entry traces to a documented asset. Every classification cites the Treasury Regulation, the Revenue Procedure, or the judicial authority that supports it. The 30+ page report we deliver is a defense package — it's what a CPA hands to an examining IRS agent and gets unanimous agreement on the classification.

We charge per property, not per spreadsheet line. The fee is locked in the engagement memo before engineering work begins. There are no surprises, no upcharges, no "premium tier" that exists to deliver what should have been in the base study.

FOR CPAs

White-label partnership.

Most of our work flows through CPA partners. The study is performed by our engineering team and delivered under your firm's brand. You retain the client relationship, the engagement letter, and the deliverable presentation. We deliver the engineered substance.

Branded deliverable — the 30+ page report is produced under your firm name with your color and logo on every page.
Referral attribution — every client coming through your channel is tracked. You receive the partner margin on each engagement.
Audit defense included — for the life of the study. We support the position if the IRS examines it, at no additional cost to the client or to your firm.
Form 3115 prepared — when the study captures Section 481(a) catch-up depreciation, we prepare Form 3115 ready for your filing.

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PARENT ORGANIZATION

A practice of Cost Seg Smart Inc.

Commercial Cost Seg is the commercial real estate practice of Cost Seg Smart Inc. (costsegsmart.com), an American cost segregation firm founded in 2024. The parent firm has performed 412 studies across 41 states, reclassifying $1.84B of depreciable basis. Residential and small-format properties are served via the costsegsmart.com flagship; commercial properties are served via this practice with property-specific engineering methodology.