What this site is
catchupdepreciation.com publishes research and tools focused on lookback / Form 3115 catch-up depreciation strategy. The underlying engine, methodology, and editorial process are shared across the Cost Seg Smart network.
Who operates it
Cost Seg Smart LLC operates this site along with costsegsmart.com (the flagship product), costsegsmart.com/research/ (open-data publication arm), and the rest of the network. We are not affiliated with the IRS or any government agency.
How content is reviewed
Every page across the network goes through a five-stage review before publishing:
- Source verification — claims are cross-checked against IRS Pub 946, Treasury Reg §1.168, Rev. Proc. 87-56, and the IRS Cost Segregation Audit Techniques Guide.
- Methodology check — engineering claims are reviewed against ASCSP cost-segregation methodology.
- Engine calibration — numerical examples run through our cost-seg engine, validated against a 260-property golden batch.
- QC validation — 16-check QC validator (reasonableness bounds, ratio checks, deduction-vs-price flags).
- Compliance review — disclosure language and "tax advice vs. educational" boundaries.
For paid customer reports, an additional engineering review step is performed by a named, licensed engineer under a signed engagement letter.
What we don't claim
We don't list individual reviewers because the work is split across automated calibration, methodology check, and compliance sign-off. We don't claim every page is reviewed by a CPA or ASCSP-credentialed engineer. We claim our content is reviewed against IRS Pub 946, Treasury Reg §1.168, and ASCSP standards, and our engine implements those standards.
We don't provide individualized tax advice on this site. Site content is informational. Whether to apply a strategy to your situation is a question for your CPA.
Editorial corrections
If you find a factual error or want to challenge a citation, email [email protected]. Substantive corrections are dated and noted at the top of the affected page.
Mailing address & contact
Cost Seg Smart LLC
5665 W. Wilshire Blvd #1244
Los Angeles, CA 90036
United States
Phone: (213) 444-2776
Email: [email protected]