Effective Date: April 1, 2025

1. Introduction
These Terms of Service (“Terms”) govern your access to and use of the website located at https://commercialcostseg.com (the “Site”) and the cost segregation study services and related offerings (collectively, the “Services”) provided by Sunwest, Inc., doing business as Commercial Cost Seg (“Commercial Cost Seg,” “we,” “us,” or “our”).
By accessing or using the Site or our Services in any way, including by browsing the Site, submitting a service inquiry, executing a service agreement, or otherwise interacting with us, you agree to be legally bound by these Terms. These Terms constitute a binding legal agreement between you (an individual or entity) and Commercial Cost Seg. If you are accessing the Services on behalf of a business, entity, or organization, you represent that you have the authority to accept these Terms on its behalf.
If you do not agree to these Terms, you may not use our Site or Services. Your use of the Site and any Services is also subject to any applicable written agreement (“Service Agreement”) that you execute with us, which may supplement or supersede certain terms contained herein.
We reserve the right to update or modify these Terms at any time. If changes are made, the “Effective Date” at the top will reflect the latest revision. Your continued use of the Site or Services after such changes constitutes acceptance of the updated Terms.

2. Privacy Policy
Your use of the Site and our Services is subject to our Privacy Policy, which governs how we collect, use, store, and disclose personal and business-related information. By using the Site and engaging our Services, you agree to the terms and conditions of the Privacy Policy, including any notices of collection, consent mechanisms, and data protection rights as required by applicable U.S. law.
The Privacy Policy is incorporated into these Terms by reference. It is important that you read and understand how your data will be used in connection with our Site and Services. If you do not agree with our Privacy Policy, you must discontinue use of the Site and Services.

3. Scope of Services
Commercial Cost Seg is a professional service provider specializing in cost segregation studies for commercial property owners, developers, and investors within the United States. Our Services are intended to support the tax depreciation planning process by identifying and reclassifying assets into shorter-life categories for potential tax acceleration.
Our Services typically include, but are not limited to:
Intake and review of relevant property and financial documents;
Engineering-based analysis and allocation of construction and acquisition costs;
Preparation of IRS-compliant cost segregation study reports;
Optional communication with your tax advisor or CPA for clarification;
Document retention and audit support related to the report we provide.
No tax, legal, or accounting advice is provided. We are not a CPA firm, and our Services do not replace the role of your accountant or tax professional. All interpretations, filings, and tax applications of the results are solely your responsibility and should be made in consultation with a licensed tax advisor.
Engagement for Services is confirmed only through a mutually executed Service Agreement. Any quotes, proposals, or discussions prior to such execution are non-binding.

4. Eligibility and Geographic Limitation
The Site and Services are offered only to persons and entities located within the United States. By accessing the Site or engaging with us, you represent and warrant that:
You are at least 18 years of age;
You are a resident of, or business entity legally operating within, the United States;
You have full legal capacity to enter into binding contracts;
Your use of our Services complies with all applicable local, state, and federal laws.
We do not market to or knowingly collect personal information from individuals located outside the U.S. The Site is not intended for access or use by non-U.S. residents, and any such access is unauthorized and in violation of these Terms.
We reserve the right to restrict access to our Site or Services at our sole discretion, including based on geographic location or suspicion of fraudulent activity.

5. Use of the Site
You may use the Site only for lawful purposes and in accordance with these Terms. You agree not to use the Site:
In any way that violates any applicable federal, state, or local law or regulation;
To transmit or procure the sending of any advertising or promotional material without our prior written consent;
To impersonate or attempt to impersonate Commercial Cost Seg, a Commercial Cost Seg employee, another user, or any other person or entity;
To engage in any conduct that restricts or inhibits anyone’s use or enjoyment of the Site, or which may harm Commercial Cost Seg or users of the Site;
To use any device, software, or routine that interferes with the proper working of the Site or to introduce malicious code, such as viruses or Trojan horses.
We reserve the right, at our sole discretion, to suspend or terminate your access to the Site for any conduct that we believe violates these Terms or is otherwise harmful to our interests, the interests of other users, or the integrity of the Site.

6. Intellectual Property Rights
The content of the Site — including, but not limited to, the text, graphics, logos, images, software, data compilations, and reports generated through our Services — is the property of Commercial Cost Seg or its content suppliers and is protected by U.S. and international copyright, trademark, and other intellectual property laws.
You are granted a limited, non-exclusive, non-transferable, and revocable license to access and use the Site and the content solely for your internal business purposes related to the Services. You may not:
Reproduce, duplicate, modify, distribute, display, perform, republish, download, store, transmit, or create derivative works of any Site content;
Remove or alter any copyright, trademark, or other proprietary notices from copies of materials from the Site;
Use any illustrations, photographs, video or audio sequences, or any graphics separately from the accompanying text.
Any unauthorized use of the Site or its content terminates the license granted by Commercial Cost Seg and may violate applicable laws.
Reports provided as part of our Services are for your internal use only and may not be republished, resold, or disclosed to third parties beyond your licensed CPA or legal counsel without our express written consent.

7. Disclaimers
THE SITE AND ALL SERVICES PROVIDED BY COMMERCIAL COST SEG ARE OFFERED ON AN “AS IS” AND “AS AVAILABLE” BASIS WITHOUT WARRANTIES OF ANY KIND, EITHER EXPRESS OR IMPLIED. TO THE FULLEST EXTENT PERMITTED BY LAW, WE DISCLAIM ALL WARRANTIES, INCLUDING BUT NOT LIMITED TO:
WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE;
WARRANTIES OF NON-INFRINGEMENT;
WARRANTIES REGARDING THE ACCURACY, COMPLETENESS, RELIABILITY, OR TIMELINESS OF OUR SERVICES, WEBSITE CONTENT, OR DELIVERABLES;
WARRANTIES THAT THE SITE WILL BE FREE OF ERRORS, VIRUSES, OR OTHER HARMFUL COMPONENTS;
WARRANTIES REGARDING TAX OUTCOMES BASED ON USE OF OUR COST SEGREGATION STUDIES.
All tax interpretations and filings using our Services should be reviewed and approved by your licensed CPA or tax attorney. Commercial Cost Seg does not assume any responsibility for tax positions taken based on our reports without professional review.

8. Limitation of Liability
TO THE MAXIMUM EXTENT PERMITTED BY LAW, IN NO EVENT SHALL COMMERCIAL COST SEG OR ITS AFFILIATES, OFFICERS, EMPLOYEES, AGENTS, OR CONTRACTORS BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, EXEMPLARY, OR PUNITIVE DAMAGES OF ANY KIND, INCLUDING BUT NOT LIMITED TO:
LOSS OF REVENUE, PROFITS, SAVINGS, BUSINESS OPPORTUNITY, OR GOODWILL;
TAX PENALTIES, IRS DISALLOWANCES, OR OTHER ADVERSE OUTCOMES ARISING FROM USE OR MISUSE OF OUR SERVICES;
LOSS OF DATA OR INTERRUPTION OF BUSINESS;
COMPUTER OR NETWORK FAILURE, SYSTEM ERRORS, OR DAMAGE TO HARDWARE OR SOFTWARE.
OUR TOTAL CUMULATIVE LIABILITY FOR ANY CLAIMS UNDER THESE TERMS OR ARISING OUT OF YOUR USE OF THE SERVICES SHALL NOT EXCEED THE TOTAL AMOUNT YOU PAID TO COMMERCIAL COST SEG FOR THE SERVICE THAT GAVE RISE TO THE CLAIM.
This limitation of liability applies regardless of whether such damages were foreseeable or whether Commercial Cost Seg was advised of the possibility of such damages.

9. Payment Terms and Refund Policy
All pricing, invoicing, and payment terms will be set forth in a separate Service Agreement executed between you and Commercial Cost Seg. These Terms apply generally and are supplemented by the signed agreement governing the specific engagement.
Unless otherwise stated:
All fees are quoted in U.S. dollars and are exclusive of applicable taxes (sales tax, use tax, etc.), which are your responsibility unless otherwise exempt by law.
Payments are due upon receipt of invoice or according to the timeline specified in the signed Service Agreement.
Late payments may be subject to interest charges, late fees, or collection costs as permitted by law or the Service Agreement.
Returned or declined payments may incur administrative fees and may delay delivery of work.
Refund Policy
Because our Services involve intensive labor and proprietary analysis that begins shortly after intake, all payments are non-refundable once work has commenced, unless otherwise agreed in writing.
Commercial Cost Seg may, at its sole discretion, issue partial or full refunds under extraordinary circumstances, such as:
Duplicate payments;
Cancellation prior to any material work being initiated;
Documented error on our part, resulting in failure to provide the agreed service.
Any requests for refunds must be submitted in writing to hello@commercialcostseg.com, and will be evaluated on a case-by-case basis. No guarantees are made regarding refunds unless explicitly stated in your signed Service Agreement.

10. Termination
Either party may terminate the relationship governed by these Terms and any associated Service Agreement as follows:
By You: You may request to cancel Services at any time by written notice. However, you remain responsible for any fees incurred or work completed up to the date of termination. Cancellation does not entitle you to a refund unless otherwise agreed in writing.
By Commercial Cost Seg: We may terminate or suspend your access to the Site or Services at any time, with or without cause, including but not limited to:
Violation of these Terms;
Failure to provide necessary documentation;
Fraudulent or abusive conduct;
Non-payment of fees.
Termination shall not relieve you of obligations that accrued before termination (e.g., payment for completed work) and does not limit our rights to pursue remedies available under applicable law or contract.
In the event of termination, all provisions that by their nature should survive termination (including but not limited to confidentiality, disclaimers, indemnity, limitations of liability, and payment obligations) shall continue in full force and effect.

11. Indemnification
You agree to defend, indemnify, and hold harmless Commercial Cost Seg, Sunwest, Inc., and their respective officers, directors, employees, agents, contractors, partners, affiliates, and successors from and against any and all claims, damages, obligations, losses, liabilities, costs, debts, and expenses (including but not limited to attorney’s fees) arising from or related to:
Your access to or use of the Site or Services;
Any violation by you of these Terms or applicable law;
Any information or materials you provide to us, including inaccuracies or omissions;
Any misuse of our reports or deliverables by you or any third party you share them with;
Any dispute or action arising out of your relationship with a third party (e.g., your CPA or legal advisor) related to our Services.
This indemnification obligation will survive the termination or expiration of your relationship with Commercial Cost Seg.

12. Copyright Infringement and DMCA Policy
Commercial Cost Seg respects the intellectual property rights of others and expects users of our Site and Services to do the same. If you believe your copyrighted work has been copied or used in a way that constitutes copyright infringement, please notify our designated DMCA agent with the following information:
A physical or electronic signature of the copyright owner or a person authorized to act on their behalf;
Identification of the copyrighted work claimed to have been infringed;
Identification of the material that is claimed to be infringing and where it is located on the Site;
Your contact information, including address, telephone number, and email address;
A statement that you have a good faith belief that the use is not authorized by the copyright owner, its agent, or the law;
A statement, under penalty of perjury, that the information provided is accurate and that you are the copyright owner or authorized to act on their behalf.

DMCA Agent Contact:
Commercial Cost Seg – Legal Department
Email: hello@commercialcostseg.com
Address: 30 N Gould Street, Suite R, Sheridan, WY 82801
We may remove or disable access to allegedly infringing material and/or terminate user access if repeat infringement occurs.

13. Governing Law and Jurisdiction
These Terms and any disputes arising from or relating to your use of the Site or our Services — including those based on contract, tort, statute, fraud, misrepresentation, or any other legal theory — shall be governed exclusively by the laws of the State of California, without regard to its conflict of laws rules or principles.
You expressly agree to submit to the exclusive jurisdiction and venue of the state and federal courts located in California, and you waive any objection to the jurisdiction or venue of those courts based on forum non conveniens or any other grounds.
Notwithstanding the foregoing, Commercial Cost Seg retains the right to bring any legal action or proceeding for injunctive or equitable relief in any jurisdiction where such relief is necessary or appropriate to protect its rights or intellectual property.

14. Severability
If any provision or portion of these Terms is found to be invalid, illegal, or unenforceable by a court of competent jurisdiction, such provision shall be modified to the minimum extent necessary to make it enforceable (if possible), or severed entirely if not. The remaining provisions shall continue in full force and effect.
This section ensures that the unenforceability of one provision will not affect the validity or enforceability of the rest of these Terms.

15. Entire Agreement
These Terms of Service, together with the Privacy Policy, any executed Service Agreement, and any other written terms, notices, or disclosures explicitly referenced herein, constitute the entire agreement between you and Commercial Cost Seg regarding your use of the Site and Services.
They supersede all prior or contemporaneous communications, representations, warranties, and agreements — whether oral or written — between you and Commercial Cost Seg relating to the subject matter herein.
Any waiver or modification of these Terms must be in writing and signed by an authorized representative of Commercial Cost Seg to be valid. Our failure to enforce any right or provision under these Terms shall not constitute a waiver of such right or provision.

16. Contact Information
If you have any questions, concerns, requests, or notices relating to these Terms of Service or your use of the Site or our Services, please contact us through one of the following methods:
Email: hello@commercialcostseg.com
Phone: (800) 905-0936
Mailing Address:
Commercial Cost Seg by Sunwest, Inc.
Attn: Legal Department
400 S. 4th Street • Suite 270 • Las Vegas, NV 891016202
We aim to respond to all inquiries within a reasonable period, typically within 5–7 business days. For legal matters requiring urgent attention, please indicate “Legal Notice” in the subject line of your email or correspondence.