Rental homes · Small portfolios · CPA coordination
Cost Segregation Sample Report Walkthrough
Explore an illustrative report structure and the questions an owner and CPA should ask before acceptance.
Explore the report structure
This is an educational illustration of report sections, not a completed Stratum client report, independent quality certification or promise that every engagement has identical deliverables. Request a relevant redacted report and written scope during discovery.
1. Property and engagement summary
Identify the legal owner, property, use, acquisition and service dates, study periods and written scope.
Ask: Does the report describe the property and work you actually commissioned?
2. Basis reconciliation
Show the bridge from supported acquisition or construction amounts to the study pool, including land and separately tracked assets.
Ask: Can your preparer reconcile every material difference without counting furniture twice?
3. Evidence and methodology
Explain inspection, records used, measured quantities, supported estimates and allocation methods.
Ask: Can a material component be traced to photographs, invoices, plans or explained estimation work?
4. Component schedule
Connect asset identifiers, location, function, cost, proposed classification and the supporting reasoning.
Ask: Are similar labels masking different functions, owners or cost periods?
5. Assumptions and limitations
Identify inaccessible spaces, unavailable records, sampling, owner-supplied facts and material uncertainties.
Ask: Could resolving an assumption change the conclusion, and who will resolve it?
6. Preparer handoff and support
Provide usable schedules, report version, technical contact and the agreed correction process.
Ask: Who selects the filing procedure, handles state differences and confirms implementation?
Illustrative cost bridge
Fictional arithmetic only: $400,000 acquisition amount − $80,000 land − $20,000 separately recorded furnishings = $300,000 remaining study pool. No asset lives, bonus eligibility or deduction amount are established by this bridge. The actual basis and exclusions must be supported for your property.
A report can reconcile mathematically while still needing factual or classification corrections. Use the report review checklist and the asset reconciliation template together.
Start with your property
Bring your rental home questions to discovery
Stratum cost segregation studies cost $1 per square foot, with a $2,000 minimum per property. AE Tax Advisors hosts discovery. Confirm the property study scope and any separately engaged advisory or filing work.
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Sources and review
Published by Stratum Cost Segregation. Reviewed October 25, 2026. Educational guidance; your tax professional determines the treatment for your property, year and state. The IRS audit guide explains examination considerations and does not approve an individual study.