How Our Studies Are Prepared - Methodology for Partner Firms

The study process

1

Intake & documentation

The property owner submits purchase details and closing documents through a five-minute online flow. We usually document the property using photos from the appraisal or rental listing, supplemented when needed by owner-provided photos, public records, and satellite imagery. No site visit is required.

2

Engineering-based classification

Every qualifying component is identified and allocated into its correct MACRS recovery period, with the structural shell remaining on the 27.5-year residential schedule. Land value is separated, and allocations are documented item by item rather than estimated with rule-of-thumb percentages.

3

Expert review before delivery

Every study passes a quality review before it ships: classification choices checked against the IRS Cost Segregation Audit Techniques Guide, allocations sanity-checked against the property’s basis and comparables, and the deliverable checked for filing readiness.

4

Fast delivery, then we stay behind it

Standard residential studies are delivered within 2 business days of complete intake. Non-standard timing is confirmed with the scope. Revisions and audit support are included.

The Deliverable

What the report includes

Built for the person who has to file it, and for the examiner who might one day read it.

Where a typical property’s basis lands

5-year property · 18% 15-year property · 8% Structure, 27.5-year · 74%

Illustrative split only. Actual classifications depend on the property, documentation, and placed-in-service facts.

Executive summary, the reclassification results and first-year impact, readable by the client

Asset-by-asset classification detail, each component, its recovery period, and its allocated basis

Methodology statement, how the analysis was performed and its alignment with the IRS Audit Techniques Guide

Land allocation, separated and sourced, so the depreciable basis is defensible

CPA-ready schedules and Form 3115 for eligible look-back studies, with the depreciation detail your firm needs

Supporting documentation, the photographic and public-record evidence behind the classifications

Want to review a full sample study?

We share complete sample reports personalized to your firm so you can see exactly how the deliverable fits your workflow before getting started.

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A cost segregation study accelerates the timing of deductions the owner is already entitled to, it does not create new deductions. Educational content, not tax advice.

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