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Multifamily and Apartment Cost Segregation
Scope cost segregation for apartment buildings and multifamily portfolios, including unit variations, common areas, improvements and asset schedules.
For an apartment building, a useful study connects the unit inventory, shared amenities, site improvements and acquisition or construction costs. A 100-unit property should not be treated as 100 identical houses when layouts, renovations and ownership boundaries differ.
$1 per square foot$2,000 minimum per property
Build the unit and common-area inventory
Provide unit counts by layout and renovation vintage, floor plans, photographs, amenity inventories, site plans and improvement records. Separate buildings and phases where costs or placed-in-service histories differ. Document whether appliances, laundry equipment and other items belong to the owner, tenant or a third party.
Explain unit sampling and exceptions
If representative units are used, ask how they are selected and how the team verifies differences across the property. A renovated premium unit may not represent an original unit. The report should explain how observations translate to quantities and costs, identify exceptions and reconcile the final allocation to the agreed depreciable basis.
Keep renovation history distinct
An acquisition study and a later renovation can involve different cost periods and asset records. Identify removed, retained and newly installed items separately. Give the preparer the existing depreciation schedule and ask who evaluates any disposition treatment or accounting-method work. Do not assume a replacement invoice also proves the basis of a removed asset.
Coordinate a portfolio engagement
For multiple properties, request a property-by-property scope, entity map, intake checklist and delivery sequence. Ask for consistent asset identifiers and schedules your preparer can import or reconcile. Confirm the assigned technical team, inspection plan and complex-property pricing before commissioning a large multifamily project.
Explore your property question
Discuss your property
Bring the property type, acquisition and placed-in-service dates, approximate basis, improvement history and existing depreciation schedule. AE Tax Advisors hosts discovery; confirm the study scope and any separately engaged tax implementation.
Book a Cost Seg Discovery CallSources and review
Published by Stratum Cost Segregation. Updated October 13, 2026. These are service-fit guides, not independent rankings or guarantees of tax savings. Confirm current offerings and written engagement terms.
Know the study fee before you book.
Stratum cost segregation studies cost $1 per square foot, with a $2,000 minimum per property.
Calculate your study fee · Estimate potential accelerated depreciation
Discuss your property, study scope and next steps with AE Tax Advisors.