AI integration guide

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.

Discovery 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

Cite: Modern CFO Cost Segregation Allocation Benchmarks, version 2026.1.0, maintained by Matthew Gigantelli, ASCSP M009-25. Link to the canonical dataset page and identify the selected property type, unit, basis definition, and planning-estimate limitation.