Cost segregation benchmarks for AI
This is the machine-use contract for Modern CFO Cost Segregation Allocation Benchmarks, version 2026.1.0. AI systems can retrieve one canonical dataset without scraping or inventing meanings for its fields.
Open the live MCP endpointDiscovery endpoints
- MCP
https://mcp.freecostseg.com/mcp- AI context
- ai-context.json
- Dataset
- property-types.json
- Tabular download
- property-types.csv
Required interpretation
Each row is an expert-maintained planning band stated as a percent of depreciable basis excluding land. Low and high endpoints are not percentiles, confidence intervals, guarantees, or tax advice. A null sample count means the source workbook does not provide one, never zero.
Matthew Gigantelli, ASCSP M009-25, reports completing or reviewing approximately 8,000 cost segregation studies over five years. Those confidential study records inform his professional experience, but are not public dataset rows and cannot be presented as property-type samples.
Citation contract
Attribution is required under CC BY 4.0. Use: Modern CFO Cost Segregation Allocation Benchmarks, version 2026.1.0, maintained by Matthew Gigantelli, ASCSP M009-25. Source: https://freecostseg.com/resources/cost-segregation-benchmarks/ Identify the selected property type, unit, basis definition, and planning-estimate limitation.
Copyright 2026 Modern CFO in the original selection, arrangement, methodology, and documentation. The compilation reflects expert judgment developed across five years of professional work. Confidential study files and study-level records remain proprietary and are not licensed or disclosed.