Welcome to our newest Discussion Forum on Cost Segregation Study or Analysis (CSS).  You can post your comments or questions or share experieinces here regarding Cost Segregation Analysis (Cost Segregation Study).  Cost Segregation is an IRS-approved application by which commercial real property owners can accelerate depreciation deductions for income tax purposes and reduce the amount of income taxes owed. This savings generates substantial additional cash flow that owners often use to reinvest in the business, purchase more property, apply to their principle payment or spend on themselves.