📚 Trusted Tax Laws & Resources
Tax Laws
Cost Segregation ATG (IRS Pub. 5653, Feb. 2025)
The IRS’s official Audit Techniques Guide for cost segregation. It explains acceptable methodologies, required documentation, and audit procedures examiners follow.
IRS Publication 946 — How to Depreciate Property
The core IRS resource for depreciation rules, including MACRS recovery periods, conventions, and methods. Essential for understanding how cost segregation interacts with standard depreciation.
Tax Cuts and Jobs Act (2017)
Major tax reform law that introduced 100% bonus depreciation for qualified property and expanded opportunities for cost segregation. Many provisions were set to expire after 2025, but were extended or made permanent by later legislation.
The Big Beautiful Bill (2025)
Landmark tax law signed July 4, 2025. It permanently extends 100% bonus depreciation (Sec. 70301) and restores favorable interest deduction rules (Sec. 70303), both of which strengthen the benefits of cost segregation.
Other Resources
ASCSP — Member Levels & Testing
The American Society of Cost Segregation Professionals sets industry standards, provides certification (CCSP), and maintains a directory of qualified practitioners.
Engineering News-Record (ENR) — Construction & Building Cost Indexes
Trusted for industry cost escalation trends. ENR’s Construction Cost Index (CCI) and Building Cost Index (BCI) are widely used benchmarks for tracking materials and labor inflation.
Marshall & Swift Valuation Service
A long-standing construction cost manual often used in valuation, insurance, and cost segregation studies to establish replacement cost estimates. Subscription required.
RSMeans Construction Cost Data
One of the most detailed and recognized construction cost databases, providing unit costs, assemblies, and regional modifiers. Frequently used in engineering-based cost segregation studies.