What Stratum Does
Stratum Cost Segregation focuses on engineering-based analysis of rental and investment properties. The work connects a building’s actual components and costs to federal depreciation classifications so the property owner and tax preparer receive a documented schedule rather than a general percentage estimate.
A typical engagement begins with basis and land allocation records, plans or property photographs, improvement detail, and the placed-in-service history. The report describes its methodology, lists components and classifications, reconciles the analyzed basis, and records material assumptions.
How Stratum and AE Tax Advisors Work Together
Stratum produces the property study. AE Tax Advisors hosts the discovery calls linked throughout this website and considers how a study may fit the owner’s wider tax strategy. The owner’s return preparer remains responsible for filing positions and should confirm federal and state treatment for the relevant year.
Our Publishing Standard
Educational content is published by Dr. Connor Robertson, a real estate entrepreneur and investor. Tax conclusions require review by the owner’s return preparer. A professional-review attribution is added only when an actual review is documented. We use primary tax authorities where practical, identify examples as illustrations, and avoid presenting estimated outcomes as guarantees. Read the full editorial policy.
Explore AE Tax Advisors’ Property Planning Resources
Start with AE Tax Advisors’ cost segregation study guide to understand the planning discussion around a property report. Rental owners can also review real estate tax planning resources before a consultation. Bring your closing statement, depreciation schedule, improvement records, and intended holding period so the conversation starts with the facts.
What Owners Should Expect
- A scope based on the actual property and available records
- Transparent assumptions and basis reconciliation
- Component-level schedules and cited classification methodology
- Coordination with AE Tax Advisors and the owner’s tax preparer
- Clear disclosure that tax results depend on individual facts
Prepare the study and plan the tax review
Explore Stratum's cost segregation study resource center for records, scope and report questions. Then review AE Tax Advisors' planning resources for the implementation discussion. Stratum documents the property; AE considers the wider tax strategy.