ASCSP has been formed with the goal of establishing a measurable standard by which cost segregation consultants can be evaluated both from a business practice standpoint as well as actual quality of deliverables. ASCSP has developed or is currently developing the following: Levels of credentials for individuals based on education and actual cost segregation experience; Development of approved cost segregation protocols and report formats; On-going training, education and certification procedures for cost segregation consultants; Code of ethics for cost segregation consultants; Mechanism for enforcement (i.e. de-certification) of non-compliant members; Public awareness of ASCSP standards to help taxpayers and their advisors make informed decisions; Relationship to serve as an intermediary between the IRS and the cost segregation industry to promote best practices and provide ongoing refinement of scope and protocols consistent with regulatory developments.