If you're a CPA evaluating Cost Seg Smart for the first time, the question is simple: would you sign off on this report and file from it? Below is what an experienced cost-seg-aware CPA looks for during the review.
1. Methodology section
Does the report cite IRS Audit Techniques Guide compliance? RSMeans 2024 cost basis? Regional and quality multipliers? Engineer attestation? Cost Seg Smart reports include all five.
2. Component breakdown
Does the report identify components down to the line item — appliances, flooring, cabinetry, HVAC, plumbing, electrical, finishes, FF&E, site work — with $/SF cost, quantity, extended cost, and MACRS classification per item? Yes — pages 8-22 of every report.
3. Depreciation schedules
Year-by-year schedules for 5-yr, 7-yr, 15-yr, and 27.5-yr buckets through full recovery, with bonus depreciation toggle clearly noted. Yes — pages 23-30.
4. Land valuation
County assessor cross-check or statistical fallback with reliability score. Premium-land-floor adjustment for high-cost markets. Yes — pages 31-34.
5. QC + sign-off
16-check QC gate result (PASS / REVIEW / FAIL classification), engineer attestation, Form 3115 readiness statement. Yes — pages 35-40.
If the math feels off
Reclassification % outside the typical band for the property type? File a request for engineer review at support@costsegsmart.com and we'll have an engineer re-verify within one business day. CPA-Ready Guarantee means we revise free if the report can't be filed; refund if we can't.
Want to white-label?
Partner CPAs get the same engineered PDF with their firm's branding, plus $864-$1,864 margin per study. See the partner program page.