Because cost-segregation studies require combined expertise in construction, engineering, and accounting, it is important to work with qualified professionals. Cost Segregation firms typically perform the study, but the Internal Revenue Service has strict guidelines for what makes up a “quality” cost-segregation study (Cost Segregation Audit Technique Guide - Chapter 4 - Principal Elements of a Quality Cost Segregation Study and Report). Make sure the firm you choose is working in conjunction with your accountant who fully understands the tax implications of the study as it relates to you. Please feel free to go to my profile page and download my article "Choosing a Cost Segregation Provider - Caveat Emptor / Let the Buyer Beware".