Cost segregation studies
your firm can rely on

A documented engineering report, not a summary. It opens with an executive summary you can work from at filing, then the methodology, a year-by-year MACRS schedule to the end of the recovery period, and a detailed asset schedule listing every component with its quantity, cost source, replacement cost, and depreciated value. Land value is sourced to the closing appraisal or the county assessor's record, and the report shows which. Photos are cross-referenced to asset IDs, and the client's own documents come back attached. How to read the report.

Form 3115 is provided on request with the study. Tell us at intake that the property was placed in service in a prior year and that a 3115 is needed, and we prepare the form alongside the report so the Section 481(a) adjustment and the depreciation schedule agree. You file it with the client's return. When to use Form 3115 after a study.

We stand behind the work. If the IRS questions the study, we respond at no additional cost with the documentation and methodology behind every number: the cost sources, the adjustment factors, the photo evidence, and the land value source. We are not the client's representative. Representation before the IRS is your role under Circular 230. Our job is to make sure the study you filed from is one that holds up, and to explain it when asked.

Yes. Repeat-client and CPA-partner pricing is available by inquiry. We don't publish a rate for it because it depends on volume and how you want to work with us. Tell us about your practice and we'll come back with terms. Individual clients can also buy directly at the listed price with no consultation, and you'll receive the same report either way.

Not much, and we collect it by email. The name or entity on the deed, whether the property is a short- or long-term rental, the placed-in-service date, whether it was purchased furnished, and the tax year for the study, including whether a Form 3115 is needed. Then the documents: a closing statement, photos, and the appraisal and inspection report if the client has them. Renovations need invoices and a scope of work. The source-document checklist.

Usually, yes. Studies are delivered in 3 to 5 business days once we have the documents, so a study ordered in the first week of October is normally back well before the October 15 extension deadline. If you have several clients on the same deadline, tell us the date up front and we'll sequence them.