Our Engineering Based Approach

There is a substantial amount of high-level research and work involved in performing a Cost Segregation Study (CSS). The IRS, in their 1999 Assistant District Counsel letter to their auditors, stated “an accurate cost segregation study may not be based on non-contemporaneous records, reconstructed data, or the taxpayer’s estimates or assumptions that have no supporting records.”

An MS Consultants’ CSS meets the IRS’s definition. Leveraging our experience in both tax law and engineering, our reports are a combination of tax law, engineering and construction documentation. Our approach is an Engineering Based Approach. To quote the IRS, our approach " ... is the most methodical and accurate approach ... and generally provides the most accurate cost allocations".

The combination of an Engineering Based Approach with our own construction staff, who have over 100 years of construction experience, produces the best detailed Studies in the industry. For example, it is not unusual for one of our Studies to have an Electrical breakdown of over 100 items.