A cost segregation engineering study may be conducted on any building that has been placed in service by a tax paying company that does not show an operating loss.

Great cost segregation opportunities include:

• New construction and renovations
  
• Acquisitions of property
  
• Buildings that have been previously placed in service without a cost segregation study and are currently depreciating entirely over 27.5 or 39 years
  
• Clients with a large asset base that have numerous small assets (i.e. retailers)

Though not comprehensive, taxpayers with the following property types should consider
participating in a cost segregation study: