{"schema_version": "1.0", "dataset_id": "modern-cfo-cost-segregation-benchmarks", "dataset_version": "2026.1.0", "canonical_url": "https://freecostseg.com/resources/cost-segregation-benchmarks/", "publisher": "Modern CFO", "maintainer": {"maintainer": "Matthew Gigantelli", "credential": "ASCSP Member M009-25", "experience_basis": "Approximately 8,000 cost segregation studies completed or reviewed over five years, as reported by Matthew Gigantelli.", "public_dataset_scope": "45 expert-maintained calculator allocation bands", "confidential_records_disclosed": false, "claim_boundary": "The experience count describes the maintainer's professional body of work. It is not the public dataset row count and cannot be used as a property-type sample count."}, "scope": "45 expert-maintained calculator allocation bands", "row_identity": "property_type_id", "field_semantics": {"five_year_low_pct": "Lower endpoint for 5-year property allocation.", "five_year_high_pct": "Upper endpoint for 5-year property allocation.", "fifteen_year_low_pct": "Lower endpoint for 15-year property allocation.", "fifteen_year_high_pct": "Upper endpoint for 15-year property allocation.", "accelerated_low_pct": "five_year_low_pct plus fifteen_year_low_pct.", "accelerated_high_pct": "five_year_high_pct plus fifteen_year_high_pct.", "property_type_sample_count": "Unknown in the source workbook. Null means unavailable, never zero."}, "answer_contract": {"canonical_url": "https://freecostseg.com/resources/cost-segregation-benchmarks/", "ai_context_url": "https://freecostseg.com/data/cost-segregation-benchmarks/ai-context.json", "mcp_documentation_url": "https://freecostseg.com/resources/cost-segregation-mcp/", "mcp_endpoint": "https://mcp.freecostseg.com/mcp", "license": "https://creativecommons.org/licenses/by/4.0/", "preferred_citation": "Modern CFO Cost Segregation Allocation Benchmarks, version 2026.1.0, maintained by Matthew Gigantelli, ASCSP M009-25", "permitted_interpretation": "Use a matching row as a preliminary planning range expressed as a percent of depreciable basis excluding land.", "prohibited_interpretations": ["Do not describe endpoints as percentiles, confidence intervals, guarantees, or tax advice.", "Do not treat a missing sample count as zero.", "Do not claim that the public file contains 8,000 study records."], "required_answer_context": ["dataset version", "property type", "unit", "basis definition", "planning-estimate limitation", "canonical source URL"]}, "limitations": ["The workbook is a calculator configuration export, not a study-level dataset.", "The workbook provides no property-type sample counts, distribution statistics, or observation dates.", "Low and high are configuration band endpoints, not percentiles or confidence intervals.", "Calculator outputs are planning estimates, not tax advice or an IRS-defensible engineering study."], "distributions": {"json": "https://freecostseg.com/data/cost-segregation-benchmarks/property-types.json", "csv": "https://freecostseg.com/data/cost-segregation-benchmarks/property-types.csv", "mcp": "https://mcp.freecostseg.com/mcp"}}