Terms of Service 

Effective Date: June 30th, 2025 
 
These Terms of Service (the “Agreement”) are entered into by and between Cost Segregation Authority, LLC, a Delaware limited liability company doing business as CSA Partners, (“CSA” or “the Company”) with its principal place of business at 2570 W 600 N, Lindon, UT 84042, and the entity or individual accessing the Client Portal (“Client” or “you”). This Agreement governs your access and use of the Client Portal available at csap.com (the “Portal”). 

1. DEFINITIONS 

“Confidential Information” means any non-public information disclosed by one party to the other in connection with use of the Portal, including but not limited to tax data, client files, business strategies, and proprietary methodologies. 

“Client Data” means all data, documents, or information submitted to or processed within the Portal by the Client. 

“Services” means the tax-related services and deliverables provided by CSA Partners through or in connection with the Portal, including cost segregation studies, depreciation recapture mitigation, and energy tax incentives. 

2. ACCESS AND USE 

2.1 Access Rights 

CSA Partners grants Client a limited, non-exclusive, non-transferable right to access and use the Portal solely for its internal business purposes, subject to this Agreement. 

2.2 User Responsibilities 

Client is responsible for: 

• Maintaining the confidentiality of login credentials. 

• Ensuring that only authorized users access the Portal. 

• Providing accurate and complete Client Data. 

• Complying with all applicable laws and regulations. 

• Ensuring that any Client Data submitted does not infringe on third-party rights or violate any laws. 

Client will notify CSA immediately of any unauthorized use or security breach related to the Portal. 

3. CSA OBLIGATIONS 

CSA will: 

• Use commercially reasonable efforts to ensure Portal availability and security. 

• Maintain appropriate administrative, technical, and physical safeguards for Client Data. 

• Not access or use Client Data except as necessary to provide the Services or comply with legal obligations. 

4. INTELLECTUAL PROPERTY 

All intellectual property rights in the Portal, including software, user interface, documentation, reports, and related materials, are and will remain the exclusive property of CSA Partners and its licensors. No rights are granted to Client except as expressly stated in this Agreement. 

Client retains all rights in and to their Client Data. 

5. CONFIDENTIALITY 

Each party agrees to: 

• Maintain the confidentiality of the other party’s Confidential Information. 

• Not disclose such information to any third party without prior written consent. 

• Use the Confidential Information solely for this Agreement. 

This obligation survives the termination of the Agreement for two (2) years. 

6. DISCLAIMERS 

The Portal and all associated Services are provided “as is” and “as available,” without warranties of any kind. CSA disclaims all express, implied, or statutory warranties, including merchantability, fitness for a particular purpose, and non-infringement. 

CSA does not guarantee uninterrupted access to the Portal and may suspend access temporarily for maintenance, upgrades, or emergency fixes. CSA will make reasonable efforts to notify Clients of planned downtime.  

7. LIMITATION OF LIABILITY 

To the fullest extent permitted by law: 

• CSA Partners will not be liable for any indirect, incidental, consequential, or punitive damages, even if advised of the possibility. 

• CSA Partners’ total liability under this Agreement will not exceed the fees paid by the Client to CSA Partners in the twelve (12) months preceding the event giving rise to the claim. 

8. TERM AND TERMINATION 

This Agreement remains in effect until: 

• Terminated by CSA upon 30 days’ written notice. 

• Terminated by either party for material breach, if such breach is not cured within 10 days of notice. 

• Client’s engagement with CSA Partners ends. 

• No activity/access by Client in one year. 

Upon termination, Client’s Portal access will be revoked, and CSA Partners will delete Client Data within a commercially reasonable period following termination, unless retention is required by law. 

9. COMPLIANCE WITH LAW 

Each party agrees to comply with all applicable laws and regulations, including data privacy, tax, and export control laws, in connection with this Agreement and use of the Portal.  

10. MODIFICATIONS