Who Can Benefit? Many types of buildings - whether purchased, new construction or major tenant leasehold - qualify. Here is a list of some buildings that are good candidates. Apartment Buildings Assisted Living Facilities Automobile Dealerships Dental Offices Hotels Law Offices Manufacturing Facilities Medical Clinics Nursing Homes Office Buildings Restaurants Retail Businesses Self-Storage Facilities Shopping Centers Many More What is a Cost Segregation Study? A cost segregation study is a strategic tax tool that makes it possible for building owners to increase their cash flow by reclassifying and accelerating depreciation deductions, resulting in a deferral of income taxes.