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Cost Segregation 201: Advanced Applications for the Life Cycle of Real Estate


Understand cost segregation and how the benefits can be a tax-saving strategy.

Cost segregation is a commonly used strategic tax planning tool that allows companies and individuals who have constructed, purchased, expanded, or remodeled any kind of real estate to increase cash flow by accelerating depreciation deductions and deferring federal and state income taxes. Under the new law, any building components with a tax recovery period of 20 years or less, are eligible for 100% bonus depreciation. Historically, bonus depreciation only applied to newly constructed property, but now it's available for any acquired property. Further, cost segregation principles and techniques can apply to a variety of tax or accounting matters in ways that most taxpayers or preparers have not thought of. Understanding cost segregation and learning about the benefits will be a tax-saving strategy that all companies and individuals in the real estate industry may take advantage of.



Sumit Sharma

Sumit Sharma


  • Principal of KBKG, New York office
  • Specializes in cost segregation and fixed asset/depreciation services and tangible property regulations
  • AccountingToday author, “Maximize Gains on Sale of Condos in Mixed-Use Developments” and “Condo Tax Basis Allocation Studies”
  • New York State Society of CPAs, Westchester Chapter featured speaker, “Tangible Property Regulations and Cost Segregation”
  • Pennsylvania Society of Tax & Accounting Professionals featured speaker, “Tax Reform Updates and Fixed Asset Tax Planning”
  • Regular speaker on KBKG’s cost segregation webinars that are hosted to thousands of CPAs nationwide
  • B.E. degree in engineering management, Stevens Institute of Technology

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