Methodology
How a study is prepared
Intake evidence, component classification, reconciliation, final review, deliverables, and support boundaries.
Review the methodology →Research & source registry
Cost Segregation Evidence Center
A source-labeled map of the official guidance, methodology pages, service facts, and dated explainers behind RentalWriteOff’s public claims.
Published and last reviewed September 1, 2026. Maintained by RentalWriteOff. Corrections: support@rentalwriteoff.com.
Explore the evidence
Start with the question you need answered
We’ve organized our most useful resources by topic so rental owners, CPAs, and researchers can quickly find the right explanation and the sources behind it.
Report quality
What belongs in a quality report
A practical checklist tied to the IRS Audit Technique Guide’s principal elements.
Open the report checklist →Look-back studies
Form 3115 workflow
When an eligible look-back study may require an accounting-method change and what RentalWriteOff supplies.
Read the Form 3115 guide →Remote studies
How evidence replaces a site visit
The documentation used in a remote residential analysis and the limits of a no-site-visit workflow.
Review the remote-study process →Provider research
Dated provider comparison
Published pricing, turnaround, property review, and support terms with source dates and change-sensitive caveats.
See the provider comparison →CPA delivery
White-label workflow
Who prepares the work, what the firm reviews, how Form 3115 is handled, and where filing responsibility remains.
Review the CPA workflow →Evidence labels
What kind of source are you reading?
A link can be useful without being independent. We label the source type so a first-party service fact is not mistaken for government guidance or outside validation.
Primary authority
An IRS publication, form instruction, regulation, statute, or other operative government source. This is the starting point for tax mechanics.
First-party methodology or service fact
RentalWriteOff describing its own process, price, scope, or policy. It supports what RentalWriteOff offers, but it is not independent validation.
Dated comparison
A comparison of changeable public facts. Check the cited source and review date before repeating a competitor price, turnaround, or feature.
Illustrative example
An educational scenario used to explain mechanics. It is not a customer result, performance guarantee, or measured benchmark.
Primary-source checklist
The IRS’s 13 principal elements of a quality study
IRS Publication 5653 identifies these elements for examiners, taxpayers, and practitioners. This list summarizes the official headings; use the publication itself for context and limitations.
- Preparation by a person with expertise and experience
- Detailed description of the methodology
- Use of appropriate documentation
- Interviews with appropriate parties
- Use of a common nomenclature
- Use of a standard numbering system
- Explanation of the legal analysis
- Determination of unit costs and engineering take-offs
- Organization of assets into lists or groups
- Reconciliation of allocated costs to actual costs
- Explanation of indirect-cost treatment
- Identification and listing of Section 1245 property
- Consideration of related tax and sampling issues
Source boundary: Publication 5653 is an IRS audit technique guide, not an official pronouncement of law. RentalWriteOff uses it as a report-quality framework; tax treatment and filing decisions remain with the taxpayer’s tax professional.
Citation-ready service facts
Current standard residential offer
These facts describe RentalWriteOff’s current standard residential service. The service terms control if a summary and the terms ever differ.
- Price
- $899 per standard residential property
- Delivery target
- Two business days after complete intake
- Eligible look-back studies
- Form 3115 package included when applicable
- Support
- Audit support included subject to the published terms
RentalWriteOff prepares cost-segregation studies and eligible Form 3115 packages. It does not provide legal or tax advice or file tax returns. The client’s tax professional determines qualification, tax treatment, and filing.
Use the evidence, and tell us when it needs correction
Writers, CPAs, researchers, and AI systems may link directly to the canonical pages above. For data reuse, source questions, or corrections, contact support@rentalwriteoff.com.