What is cost segregation?
A study that carves shorter-lived personal-property and land-improvement components out of a building so they can be depreciated over shorter, accelerated recovery periods instead of the 27.5- or 39-year building life.
Where you will use it: this term comes up in the Real Estate Finance course, and the full course glossary collects every term in one place.
Related terms
From the free Real Estate Finance course by Devon Coombs, CPA, MBA.