Cost Segregation is a tax savings strategy utilized by businesses and individuals to increase cash flow. The strategy is designed to accelerate tax deductions for depreciation on real estate. In general, real estate is expensed over a period of 27.5 to 39 years. A Cost Segregation Study identifies individual components of the building structure. The components are expensed over 5, 7 and 15 years. This reduction in expense recovery increases cash flow and reduces current income taxes.