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Cost segregation

CSA Partners

CSA Partners is a nationwide cost segregation company. It prepares engineering-based studies that identify and reclassify qualifying building components into 5-, 7-, and 15-year recovery periods instead of the 27.5-year residential rental or 39-year commercial schedules, accelerating depreciation deductions, and it also works on energy incentives.

Every study starts with observation of the physical property rather than allocation percentages. Its SiteWize process captures construction data, measurements, and photographic documentation, and its engineers evaluate components using construction-level detail to support asset classifications and depreciation treatment. Studies are built around the IRS Audit Techniques Guide and document asset identification, classification, valuation methodology, and the resulting depreciation schedules, so the position can be supported if it is later examined.

Studies include audit defense at no cost for the life of the client's ownership of the property, and the firm says it will refund its engagement fee if a study is audited and a significant depreciation position it identified is ultimately disallowed. Property types it lists include multifamily and rental communities, office, hospitality, retail, restaurants, industrial and warehouse, self-storage, and medical and healthcare facilities.

The firm started in 2006, founded by a father-and-son team from construction, separated from its affiliated CPA firm in 2015 to work only on cost segregation and energy incentives, says it reached all 50 states with licensed engineers in 2020, and reports 30,000+ studies completed. It does not prepare tax returns or offer wealth management, and positions itself as working behind the CPA rather than competing for the client. Pricing and minimum project size are not published; the site offers a benefit analysis and a calculator instead.

Best for

Owners of income-producing property, developers, and the CPAs advising them who want an engineering-based study with on-site verification and documentation built for examination. The firm does not prepare returns, so it works alongside your tax preparer.

What they do

  • Engineering-based cost segregation studies
  • SiteWize on-site inspection and documentation
  • Cost segregation for new construction and renovations
  • Cost segregation for acquisitions
  • Energy incentive studies
  • Lifetime audit defense and documentation support
  • Benefit analysis and savings estimates for CPAs and owners

Details

AttributeValue
Founded2006
MethodEngineering-based
Audit defense includedYes

What stands out

  • Reports 30,000+ engineering-based studies completed since 2006.
  • Every study includes audit defense at no cost for the life of the client's ownership of the property.
  • Says it will refund its engagement fee if a study is audited and a significant depreciation position it identified is disallowed.
  • Separated from its affiliated CPA firm in 2015 to work only on cost segregation and energy incentives, and says it reached all 50 states with licensed engineers in 2020.
  • Studies are documented around the IRS Audit Techniques Guide, recording asset identification, classification, and valuation methodology.