Property review preparation | Published 9 October 2026
Cost Segregation Quote Comparison File: Scope, Cost and Return Coordination
Compare study proposals on the work included and the assumptions used. A larger projected depreciation figure is not enough to establish which proposal offers better value.
Standardize the property facts
Give each provider the same closing documents, property description, improvement history and existing depreciation schedule. State whether the property has already appeared on a return. A proposal based on different land allocations or dates is not directly comparable.
Identify the deliverables
Ask for the methodology, component detail, qualifications of the people performing the work and treatment of missing records. Clarify whether a site visit is included and what support is available if the preparer asks questions. Do not assume a report includes return preparation.
Compare total implementation cost
Record the study fee and any separate accounting-method, amended-return or state-return charges. Ask the return preparer which implementation route requires review. Include the expected holding period and the timing of usable deductions in the economic comparison.
Document a go or wait decision
Record the unresolved inputs and why the study is being commissioned now. If records are incomplete or the projected deduction cannot currently be used, ask whether the study should wait. Preserve the written scope with the final report.
Printable preparation worksheet
Use a private working copy to record the document location, outstanding question and person responsible for completing each item. These blank fields do not submit or store information online. Keep sensitive data in your secure records.
| Record or question | Document location or missing item | Owner and follow-up date |
|---|---|---|
| Same property facts supplied to all providers | ________________ | ________________ |
| Study fee and excluded services | ________________ | ________________ |
| Methodology and report deliverables | ________________ | ________________ |
| Return-preparer implementation scope | ________________ | ________________ |
| Holding period and unresolved assumptions | ________________ | ________________ |
Before you request advice
Mark unresolved items clearly and explain any deadline that may affect the review. Ask for an individualized conclusion and a written work scope before relying on a recommendation. A completed preparation worksheet is evidence organization, not approval of a tax position.
Continue with the relevant AE service or guide
Review the related AE decision and next steps. Confirm the specific entities, tax years, deliverables and fees covered by your engagement.
Related preparation resources
- STR Participation Evidence File: Tasks, People and Corroboration
- Rental Sale Tax Review File: Basis, Depreciation and Planned Exit
Published by AE Tax Advisors. General education and preparation support, not individual tax, legal or accounting advice. Illustrative material does not describe a real client outcome or guarantee a result.