In order to capitalize on these cash flow benefits, CRS will meet or conference with your design and construction team in order to assist them in understanding how their decisions affect your tax position. We will also help them to track applicable costs. If possible, CRS will spend less than an hour with your architect before the design of the building begins, so that we can show them how to identify a larger percentage of the building's components for short-term depreciation.

The general contractor has two things in place that are essential to a cost segregation study – a relationship with the project owner and full access to the costing data needed to complete the study. What the contractor is missing is the cost segregation expertise to complete the tax side of the study.