CostBreak — defensible depreciation
Start a study

The method

Sequence

The sequence of a study Seven steps on a line that breaks twice. The first break falls inside step 02, the site visit, and the second inside step 06, the return, because both of those steps are shared. 01 SUBMITTAL 02 SITE VISIT 03 SUPPLEMENT 04 RECONCILE 05 RECLASS 06 RETURN 07 REINVEST YOUR HANDS OUR HANDS YOUR HANDS HANDOVER HANDOVER
DrawingStudy sequence Steps07 Breaks02

Your hands Our hands Shared — 02 and 06

01

Submittal

Closing documents, drawings, and any addition or construction invoice PDFs.

Your hands
02

Site visit

You set aside a day or two. An engineer walks the property, measures the short-life components and photographs every one of them.

Together — mostly ours
03

Supplement

Undocumented systems and items are estimated in full: measured on site, then priced against sourced unit costs.

Our hands
04

Reconcile

The estimate is tied back to the documented totals until the parts sum to the whole. Gaps and overshoots are resolved and recorded, so every reclassified slice can be explained.

Our hands
05

Reclass

Each component moves to a 5, 7 or 15-year life with the authority written beside it.

Our hands
06

Return

We hand over the study, the asset schedule, the photograph log and the Form 3115 support, and work with your CPA through the filing.

Together — with your CPA
07

Reinvest

The deferral lands in the year you file.

Your hands

What you receive

If the return is examined

Audit support is included for the life of the study. We respond to information requests, produce the underlying takeoffs and cost sources, and work directly with your CPA. The file is built to be read by someone who did not write it.