Commercial real estate depreciates over 39 years under MACRS — nearly 12 years longer than residential (Rev. Proc. 87-56). The longer recovery period makes each reclassified dollar more valuable in present-value terms. Reclassification ranges 18–34% of basis depending on subtype: standard office and retail at the lower end, restaurants and medical office at the high end due to specialty MEP and process equipment.
| Provider | Pricing range | Turnaround | Methodology | ASCSP |
|---|---|---|---|---|
| Cost Seg Smart * | $495–$2,995 | Under 1 hour | Automated | — |
| DIY Cost Seg | $495–$1,295 | ~5 minutes (software); investor work varies | Diy | — |
| Expert Cost Seg | $500 | Varies | Hybrid | — |
| Overline IQ | $1,440 | Days to weeks | Hybrid | — |
| Modern CFO / FreeCostSeg | $1,800 | 1-3 weeks | Hybrid | — |
| Maven Cost Seg | $1,900–$6,000 | 1-3 weeks | Hybrid | — |
| Remote Cost Seg | $2,000–$8,000 | 2-3 weeks | Hybrid | — |
| We Do Cost Seg | $2,000–$8,000 | ~3 days | Hybrid | — |
| CostSegRx | $2,000–$8,000 | Not disclosed | Hybrid | — |
| Seneca Cost Seg | $3,000–$10,000 | 2-4 weeks (1 week rush available) | Engineered | Yes |
| Bedford Cost Segregation | $3,000–$8,000 | 3-5 weeks | Engineered | Yes |
| Segregation Holding | $3,000–$10,000 | 4-6 weeks | Engineered | — |
| ELB Consulting | $3,000–$8,000 | 3-5 weeks | Engineered | Yes |
| Patrick Accounting | $3,000–$10,000 | 3-6 weeks | Hybrid | — |
| Veritax Advisors | $3,000–$10,000 | 3-6 weeks | Engineered | — |
| Dark Horse CPAs | $3,000–$10,000 | 3-6 weeks | Hybrid | — |
| CSA Partners | $3,500–$10,000 | 3-5 weeks | Engineered | Yes |
| Cost Segregation Initiatives | $3,500–$12,000 | 3-6 weeks | Engineered | Yes |
| Omega Accounting Solutions | $3,500–$12,000 | 4-8 weeks | Engineered | Yes |
| Lindon Engineering Services | $4,000–$12,000 | 4-6 weeks | Engineered | Yes |
| KBKG | $5,000–$15,000 | 4-8 weeks | Engineered | Yes |
| Engineered Tax Services | $5,000–$20,000 | 6-8 weeks | Engineered | Yes |
| CSSI | $5,000–$15,000 | 4-8 weeks | Engineered | Yes |
| Capstan Tax Strategies | $5,000–$10,000 | 3-5 weeks | Engineered | Yes |
| McGuire Sponsel | $5,000–$15,000 | 4-8 weeks | Engineered | Yes |
| Source Advisors | $5,000–$15,000 | 4-8 weeks | Engineered | Yes |
| Cost Segregation Guys | $5,000–$15,000 | 1-3 weeks | Engineered | — |
| ICS Tax | $5,000–$15,000 | 4-8 weeks | Engineered | Yes |
| Bracket Partners | $5,000–$15,000 | 4-8 weeks | Engineered | Yes |
| MS Consultants (MSC) | $5,000–$20,000 | 4-8 weeks | Engineered | Yes |
| Strategic Cost Segregation | $5,000–$15,000 | 4-8 weeks | Engineered | Yes |
| Anders CPA | $5,000–$15,000 | 4-8 weeks | Engineered | Yes |
| Warren Averett | $6,000–$18,000 | 5-8 weeks | Engineered | Yes |
| Moss Adams / Baker Tilly | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| EisnerAmper | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| Cherry Bekaert | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| Kaufman Rossin | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| Carr, Riggs & Ingram | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| Anchin | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| Aprio | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| CohnReznick | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| Eide Bailly | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| CBIZ | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| Wipfli | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| CliftonLarsonAllen (CLA) | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| Baker Tilly | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| Crowe LLP | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| Marcum LLP | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| Plante Moran | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| Withum | $8,000–$25,000 | 6-10 weeks | Engineered | Yes |
| BDO USA | $10,000–$30,000 | 6-12 weeks | Engineered | Yes |
| Cost Segregation Authority | — | 4-6 weeks | Engineered | Yes |
| Titan Echo | Subscription model | Software runs in minutes; investor work may take days | Diy | — |
Documented commercial pricing across U.S. providers ranges $995 (Cost Seg Smart sub-$2M mixed-use) to $25,000+ (Moss Adams, EisnerAmper, Cherry Bekaert accounting-firm-bundled). Median for engineered commercial firms is approximately $7,500. Pricing scales with property basis, subtype complexity, and audit defense scope.
Commercial properties depreciate over 39 years vs. 27.5 for residential — more value at stake. Reclassifiable scope is also broader (specialty MEP, TIs, process equipment) requiring more engineering hours. Site visits, common for commercial, add $2,000–$5,000 in delivery overhead.
Yes for standard office, retail, and mixed-use under $2M basis where the component mix is well-documented in RSMeans. The IRS Audit Techniques Guide (Pub 5653) does not require on-site visits — methodology rigor and component-level documentation determine audit defensibility. For specialty commercial (restaurants, medical imaging, manufacturing), traditional engineered firms typically earn their premium through specialty component identification.