Every study is a 30-40 page professional PDF with component-level analysis, depreciation schedules, and full IRS documentation. Here is what your CPA receives.
The first page of every report is a one-page executive summary. It gives your CPA the key numbers at a glance: purchase price, land allocation, depreciable basis, and the total amount reclassified into accelerated depreciation categories.
Here is what the summary looks like for a representative property:
$750,000 Short-Term Rental — Nashville, TN | 2,400 SF | Built 2018
After the executive summary, the report breaks down the depreciable basis by IRS MACRS asset class. Each component is classified per Revenue Procedure 87-56 into its correct recovery period.
The largest section of the report is the component-level inventory. Every reclassified item is listed individually with its MACRS classification, allocated cost, and cost source. Here are 10 representative line items from this Nashville STR:
| Component | MACRS Class | Cost | Source |
|---|---|---|---|
| Kitchen cabinets & countertops | 5-Year | $18,500 | RSMeans 2024 |
| Flooring (hardwood, tile, carpet) | 5-Year | $22,000 | RSMeans 2024 |
| Appliances (all) | 5-Year | $8,500 | RSMeans 2024 |
| Bathroom fixtures & vanities | 5-Year | $12,000 | RSMeans 2024 |
| Interior lighting | 5-Year | $6,500 | RSMeans 2024 |
| Furniture (beds, sofas, tables) | 5-Year | $35,000 | Owner-provided |
| Electronics (TVs, smart home) | 5-Year | $4,500 | Owner-provided |
| Landscaping & irrigation | 15-Year | $18,000 | RSMeans 2024 |
| Driveway & walkways | 15-Year | $15,000 | RSMeans 2024 |
| Outdoor lighting & fencing | 15-Year | $9,000 | RSMeans 2024 |
Every completed study is a single PDF document (typically 30-40 pages) containing all of the following:
Every Cost Seg Smart study follows the IRS Cost Segregation Audit Techniques Guide and addresses all 13 principal elements required for a compliant study.
Component costs are derived from RSMeans 2024 regional construction cost data, adjusted for property age, quality tier, and geographic location. Classification follows IRS Revenue Procedure 87-56 asset class definitions and IRC Section 168 recovery period rules.
Property data is sourced from county assessor records, satellite and street-level imagery, building permit databases, and public data APIs. The observation methodology and all data sources are documented in the report for full audit transparency.
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