ASCSP · IRS PUB. 5653 · § 1.168(i)-6 · BENCHMARKS 2026 · n=412
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Last updated: May 2026 · Operated by Cost Seg Smart LLC

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commercialcostseg.com is owned and operated by Cost Seg Smart LLC, which also operates costsegsmart.com (the engineered cost segregation study service). Recommendations to "schedule a scoping call," "request a sample report," or otherwise engage commercial fulfillment route to costsegsmart.com or directly to the Cost Seg Smart team. This relationship is disclosed in the footer and on the About page.

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The property-class benchmarks, methodology pages, case studies, and all reference content on this Site are illustrative and educational only. They do not constitute a cost segregation study, tax advice, legal advice, or financial advice of any kind. Reclassification percentages shown reflect Cost Seg Smart's 2026 benchmark dataset (n=412 commercial studies) and are not guarantees of outcome on any specific property.

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Tax law changes. Citations on this Site are accurate as of the publication date but should be verified against the current Code, Treasury Regulations, and IRS publications before relying on any specific position in a tax filing.

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