Stratum Cost Segregation

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Report version and implementation tracker

Preserve corrections, final report acceptance and return-preparer responsibilities.

Preparation resource. Record completion does not determine eligibility, deductions or tax savings. Ask your qualified tax professional to resolve the facts and applicable rules.

Build a reviewable record

Preserve corrections, final report acceptance and return-preparer responsibilities.

Define the reporting period and affected owner, entity or property before entering records. For each item, use a source reference that another person can retrieve. Mark assumptions explicitly and assign unresolved items to the person who can supply evidence.

Use the register in a review meeting

Begin with items marked missing or needs review. Confirm whether each affects the decision or merely its timing. Record the question requiring professional judgment rather than selecting a tax outcome from the completion count. Export the register and keep it with the engagement scope and final reviewer response.

Close the loop

After the reviewer responds, retain the source document, written conclusion and implementation responsibility together. Reopen the file if ownership, reporting period, expected transaction or underlying records change.

Your preparation worksheet

Enter a reference to the document, the person who can supply it and the unresolved question. Use file names or locations rather than account numbers or other sensitive information. Entries stay in this page until you close or refresh it. They are not sent to us or saved automatically. Export before leaving.

Record or decisionSource referenceStatusResponsible personOpen question
report version
changed row
open question
implementation owner
completed evidence

Mark not applicable only after noting why. A collected record can still require correction. Review the exported file before sharing it with your adviser.

Choose the related context

Furnished rental acquisition

Listing photographs can include objects the seller retains. Match the final inventory to the items actually transferred and flag furnishings already recorded separately.

Gifted rental property

The current market value is not automatically the recipient's depreciation basis. The preparer needs the transfer details before the provider reconciles a study cost pool.

Inherited rental property

Inherited property can require a different basis starting point from a purchase. Identify the actual estate facts and separate later spending from inherited assets.

Divorce property transfer

A divorce-related transfer is not automatically a new purchase for depreciation purposes. Explain what transferred and give the preparer the full history.

Related-party purchase

Related-party rules can affect bonus eligibility and other treatment. The study should document physical components without promising that every acquired asset receives bonus depreciation.

Personal residence converted to rental

Conversion can require comparison of adjusted basis and fair market value. Original purchase cost alone is not necessarily the depreciation starting point.

Partial home rental

A component can serve both rental and personal areas. Explain the chosen allocation and have the preparer evaluate its tax treatment rather than studying the whole residence as fully rented.

STR with owner stays

Personal use can affect expense allocations and limitations. A booking platform's description does not settle the tax character of every day.

LTR converted to STR

The rental strategy change does not erase the existing asset history. Record new furnishings separately and ask the preparer whether any change in use affects the existing schedule.

STR converted to LTR

Existing depreciation records still matter after a booking strategy changes. Document what stays, what is sold, and what the tenant owns.

ADU added to a rental

An accessory unit may share services with an existing rental. Reconcile new construction and allocated shared costs without counting the same system in both buildings.

Duplex with one owner-occupied unit

A two-unit property can combine personal and rental use. The provider needs a supported allocation for roof, structure, and other systems serving both units.

Condo with special assessments

A payment to an association does not by itself establish an independently owned component. The preparer needs the governing documents and the nature of the expenditure.

Phased renovation

A single final invoice can hide different installation and service dates. Keep each phase's evidence so the preparer can determine when depreciation begins.

Renovation with no invoices

Missing invoices do not justify inventing exact costs. Identify what alternative evidence supports an estimate and what remains unresolved.

Existing rental with missing depreciation schedules

A new study cannot safely assume that no depreciation was claimed. Ask the preparer to reconstruct the history and identify elections or prior method choices.

Previous cost segregation study

A second study should explain what new work it performs. Reclassification already implemented should not be duplicated, and disagreements require a documented technical review.

Multiple properties in one closing

One purchase price and one loan do not eliminate property-level accounting. Keep each address and ownership interest separately traceable.

Source and review boundaries

Use the following primary guidance to frame the questions. The worksheet organizes facts; it does not replace analysis of the relevant year, ownership, elections or state treatment. Record the applicable period, confirm the source version and retain the preparer's written conclusions with the supporting documents.

Published 2026-10-09. Prepared by Stratum Cost Segregation as an educational record-collection resource.