This page documents the data collection method, inclusion criteria, variable definitions, sample size disclosure, and versioning policy for the dataset published at /dataset.csv and /dataset.json.
Each provider record in the dataset is sourced from publicly available material. The primary sources, in order of preference:
source_citation field.ascsp_member and ccsp_credentialed fields.Where pricing is not publicly disclosed, the dataset records "Contact for quote" or an estimated range with the (est.) qualifier. Estimated ranges are derived from comparable-scope public engagements within the same provider tier; the estimation method is documented in the record's pricing_detail field where applicable.
A firm is included in this dataset if all of the following are true:
last_updated date.DIY classification software (where the investor performs the analysis using vendor-supplied tools) is included with the methodology: "diy" tag. These are distinct from done-for-you studies and labeled accordingly.
The following are explicitly excluded from the dataset:
The CSV and JSON distributions share the same variable definitions:
name — Firm name as it appears publicly.url — Canonical provider website URL.slug — URL-safe identifier used for the per-firm profile pages at /firm/[slug]/.pricing_range — Published or quoted price range in USD. Where the firm publishes tier-specific pricing (e.g., by property value), the full range is recorded.pricing_detail — Detail on tier structure where published. Includes notes on basis-tier dependency and pricing structure type.turnaround — Stated or measured turnaround time. For DIY software, this distinguishes the software's runtime from the investor's analysis time.site_visit — Whether a physical site visit is part of standard scope. Values: Yes, No, Optional, Video call, Smart Tour, Virtual, Varies, Not disclosed.methodology — One of: engineered (traditional on-site engineering), automated (software-driven, no human engineer in loop), hybrid (remote-engineered, engineer reviews), diy (investor performs analysis using vendor software).property_types_served — Property types the firm services. Values: residential, str, multifamily, commercial, industrial, hotel.ascsp_member — Whether the firm has at least one ASCSP-member staff member. Verified against the ASCSP Member Directory where possible.ccsp_credentialed — Whether the firm has at least one Certified Cost Segregation Professional (CCSP)-credentialed engineer.founded — Year the firm was founded, where publicly disclosed.hq — Headquarters city/state, where publicly disclosed.source_citation — Public source URLs supporting the pricing claim for that record.The current dataset (version 2026-05-17) records 60 providers. Of these:
The provider universe is larger than this dataset. The dataset documents firms for which at least one public source supports the pricing claim. Providers without verifiable public pricing or scope information are not added until that material exists.
The dataset is versioned by date in YYYY-MM-DD format. The current version is the value of the version field in the JSON. Each monthly refresh emits a new version. Previous versions are preserved in git history at the project's source repository.
The last_updated field reflects the most recent monthly refresh. The dateModified field in the Schema.org Dataset markup mirrors this date.
Provider corrections — pricing updates, firm closures, scope changes — are accepted at any time. Confirmed changes are applied at the next monthly refresh, not in real time, to preserve dataset stability.
This dataset is published by Cost Seg Smart, one of the providers measured. We believe this strengthens rather than compromises the objectivity of the dataset for three reasons:
costsegsmart.com/order/, the same channel used for every other provider.Provider corrections, scope clarifications, and additions are welcomed at support@costsegsmart.com.
This dataset is licensed under CC-BY 4.0. You may copy, redistribute, adapt, and republish the dataset with attribution.
Cost Segregation Pricing (2026). Cost Segregation Provider Pricing Dataset [Dataset]. Cost Seg Smart. https://costsegregationpricing.com/
Pricing recorded in this dataset reflects fees for cost segregation studies that apply the same federal framework: MACRS classification per IRC §168, Rev. Proc. 87-56 class life assignments, and IRS Cost Segregation Audit Techniques Guide (Pub 5653) alignment. Variation across the recorded price range reflects delivery model, engineering depth, on-site judgment, and audit defense scope — not the underlying tax methodology.