Cost segregation reclassifies assets to maximize personal property, optimizing depreciation deductions and resulting in substantial cash flow benefits. A successful cost segregation study requires an understanding of the complexities of the tax code and of the materials and methods of construction design. McGuire Sponsel’s unique approach to cost segregation employs civil, structural and architectural engineering knowledge to identify components that qualify for accelerated depreciation. All actual and estimated asset costs, along with their classifications, are then documented to withstand IRS scrutiny.