Small margins coupled with heavy competition for projects, mean any chance to augment profits or to gain an upper hand in bidding should be investigated by general contractors. Cost segregation studies represent one such chance. A detailed estimate should have the data necessary to produce a cost segregation study potentially positioning a general contractor to provide this service. To explore the ability of a general contractor providing cost segregation reports, this study evaluated a cost segregation report produced by a general contractor's employee using the detailed estimate. The accuracy of the report and benefits available to both owners and general contractors were considered. The results suggest that on the right types of projects, general contractors are able to accurately provide this service.
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