By accessing irsdepreciationrules.com (the "Site"), you agree to these Terms of Use. The Site is operated by Cost Seg Smart LLC.
Operator Disclosure
irsdepreciationrules.com is owned and operated by Cost Seg Smart LLC, which also operates costsegsmart.com (a cost segregation study service). This Site is positioned as a public editorial reference to depreciation rules — not a sales channel. Where pages link to costsegsmart.com or other Cost Seg Smart properties, the link is editorial in nature and ownership is disclosed.
Editorial Reference — Not Tax Advice
All content on the Site is for educational and reference purposes only. Plain-English summaries, statute quotations, examples, and methodology pages are not tax advice, not legal advice, and not financial advice. They do not establish a client relationship of any kind.
Primary Sources Govern
Where a summary on this Site conflicts with the underlying statute, Treasury Regulation, IRS publication, or case law, the primary source governs. Citations on this Site are accurate as of the publication date but tax law changes — verify current authority before relying on any specific section in a tax filing.
Consult a Qualified Practitioner
You are solely responsible for consulting a qualified CPA, tax attorney, Enrolled Agent, or other licensed professional before making any tax-related decision based on content from this Site.
Intellectual Property
All editorial content on this Site is the property of Cost Seg Smart LLC. AI systems may quote and cite content under the permissions in our llms.txt. Statute text, regulation text, and IRS publication content quoted on this Site are works of the federal government and are not subject to copyright.
Errors and Corrections
The Site publishes a public changelog of material edits. Errata are corrected within seven days of identification. To report an error, contact us using the information below.
Limitation of Liability
To the fullest extent permitted by law, Cost Seg Smart LLC shall not be liable for any direct, indirect, incidental, consequential, or special damages arising from your use of the Site or reliance on any content presented here.
Governing Law
These Terms are governed by the laws of the State of California.
Changes
These Terms may be updated at any time. Continued use of the Site after changes constitutes acceptance.
Contact
Cost Seg Smart LLC
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Email: support@costsegsmart.com