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Commercial Building Cost Segregation
Evaluate cost segregation for office, retail, industrial and mixed-use buildings. Define the study scope, records, engineering review and CPA handoff.
Buying, renovating or already operating a commercial building? Start with a property-specific feasibility review. Building size alone does not determine the study method or economic benefit. The useful question is which costs can be supported, what work is needed to analyze them and when the owner can use the resulting deductions.
$1 per square foot$2,000 minimum per property
Define the building and the engagement
An owner-occupied medical office, a leased retail center and an industrial warehouse require different evidence. Identify tax ownership, tenant-funded improvements, shared systems and later renovations before comparing proposals. Bring a current rent roll or use map, closing documents, plans, a construction ledger where available, and existing depreciation schedules. Confirm Stratum’s capacity, assigned reviewers and written scope for the actual building during discovery.
Separate systems by function
A component’s label is not enough to assign a recovery period. The analysis needs to distinguish building-wide systems from equipment serving a specific business function, and to explain mixed or shared use. Site work, paving, specialized equipment and interior buildouts should be traced to supporting costs without double-counting amounts already on a fixed-asset schedule.
For a large building, ask for a verification plan
Before engagement, ask how quantities, locations and costs will be verified; whether a site visit is required; who performs technical review; and how unavailable records will be reconstructed. Where similar units or spaces are sampled, the proposal should explain the sampling population, differences between areas and reconciliation back to the whole property. Ask for relevant experience and a redacted report rather than relying on the word engineered.
Request a commercial proposal
Stratum cost segregation studies cost $1 per square foot, with a $2,000 minimum per property. Request a scope-based quote covering inspection, analysis, basis reconciliation, asset schedules, revisions and examination support. Identify separately priced advisory, accounting-method and filing work. Discuss the expected holding period and state treatment with the return preparer before relying on a preliminary estimate.
Explore your property question
Discuss your property
Bring the property type, acquisition and placed-in-service dates, approximate basis, improvement history and existing depreciation schedule. AE Tax Advisors hosts discovery; confirm the study scope and any separately engaged tax implementation.
Book a Cost Seg Discovery CallSources and review
Published by Stratum Cost Segregation. Updated October 13, 2026. These are service-fit guides, not independent rankings or guarantees of tax savings. Confirm current offerings and written engagement terms.
Know the study fee before you book.
Stratum cost segregation studies cost $1 per square foot, with a $2,000 minimum per property.
Calculate your study fee · Estimate potential accelerated depreciation
Discuss your property, study scope and next steps with AE Tax Advisors.