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The IRS mandates three critical components for cost segregation studies to withstand scrutiny. First, the method must be credible—commonly either an appraisal-based or engineering-based approach, while statistical modeling is only acceptable for highly uniform properties . Second, results must be credible and grounded in property-specific data, drawing from public records, private sources, and, where possible, visual evidence like videos, aerial imagery, and site plans . Third, documentation is essential. Supporting details from site visits (or video alternatives), public records, and imagery ensure that depreciation allocations can be defended during an IRS examination . O’Connor’s extensive experience—spanning over 10,000 studies across diverse U.S. regions and property types—enables reliable preliminary analyses in most cases, with full site visits provided when necessary at no additional cost