[IMGCAP(1)]For the first time in 15 years, cost segregation services have made Accounting Today’s list of Top Niche services for increasing business, putting engineering studies at the top of the charts in terms of important consulting services for 2014. So what’s driving this sudden attention and popularity?

The answer is simple. The "next generation” cost segregation study has become the most powerful tax tool for real estate clients as a result of the newly revised tangible property regulations (T-Regs) that were passed in late 2013 and early 2014.

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