Between 2012 and 2017 hotel starts across the United States have more than doubled. Accelerated assets found in hotel properties must be analyzed by a tax expert in order to maximize depreciation - which in turn minimizes federal tax liability. Look-back cost segregation studies on these facilities can provide the tax payer with catch-up depreciation in the current tax year (depreciation that should have been claimed but was not in the absence of a study).

With the most detailed report in the industry, assets are quantified and reported in an AER Group engineered cost segregation analysis. Depending on the design, some properties even qualify for Section 179D tax deductions for energy efficiency.