The Rental Owner and CPA Cost Segregation Meeting Agenda

Before the meeting

The owner brings the closing statement, improvement totals, first rental date, current use, property size and existing depreciation schedule. Add expected income changes, personal-use history and any planned sale. Use source references instead of copying sensitive identifiers into a shared checklist.

The five decisions

Agree on the cost pool; identify the no-study depreciation baseline; evaluate when an incremental deduction could be usable; estimate separately engaged implementation costs; and decide whether the holding period changes the result. Record which inputs remain estimates. The provider can describe study scope, while the preparer evaluates the return-level consequences.

Use a clear responsibility split

Assign records collection to the owner, component evidence and report preparation to the study engagement, and tax-treatment and filing decisions to the qualified preparer. Confirm the actual assignments in writing. If AE Tax Advisors is consulted, identify the separately agreed advisory scope and how it coordinates with the existing CPA.

Close with a decision and a date

Leave with one of three next steps: request a scoped proposal, obtain specific missing evidence, or defer. Give each open question an owner and a due date. Send the fee and usability assumptions back for review if anything changes before ordering. A completed meeting is not evidence that a report has been implemented.

Download the working template

Blank CSV template for your own records. Open it in your spreadsheet application, add source references, and keep it with the engagement file.

Template columns: Decision or question; Source reference; Responsible person; Due date; Conclusion.

Continue with your property decision