A Cost Segregation Study is an engineering-based analysis that identifies building components eligible for accelerated depreciation under the IRS Modified Accelerated Cost Recovery System (MACRS) — reclassifying qualifying assets from 39-year commercial (or 27.5-year residential rental) real property into 5-, 7-, and 15-year recovery periods. Boynton Commissioning Group performs studies in accordance with the IRS Cost Segregation Audit Techniques Guide, combining engineering takeoffs, site verification, and detailed cost documentation that stands up to scrutiny. The result is meaningful tax deferral, stronger cash flow, and a higher net present value on the buildings you already own or are about to acquire. We work directly with owners, developers, and their CPAs on new construction, acquisitions, renovations, and look-back studies — recovered through a Form 3115 change in accounting method, with no need to amend prior returns.