Sent by your accountant · via SegFlow
Photos and documents for the cost segregation study of your property
The study identifies everything in the property that can be depreciated faster than the building itself: flooring, cabinets, appliances, lighting, the driveway, the fence, the pool. To find and price those items we need to see them. Twenty to forty photos usually cover a house, and a hotel or a large commercial building needs considerably more; a phone is fine. Up to 100 files per study, photographs and documents together, 5 MB each. Reply to the email this came with and attach the photos, or share a folder link.
Whole room in frame.
Stand in a corner, hold the phone sideways, get floor, walls and ceiling in one shot. Then one close-up of anything special.
Labels matter.
For equipment (air conditioner, furnace, water heater, pool pump) photograph the unit and its rating label so we can read the model.
Cannot photograph it?
Write it down instead: "the shed is 10 by 12, metal roof, built 2019" is enough. Send whatever you have; missing items are noted, never a problem.
Every room
Kitchen, living, dining, each bedroom, each bathroom, laundry, office, hallways, garage.
- One wide photo per room showing floor, walls and ceiling
- Ceiling fans, chandeliers, pendants, track or recessed lighting
- Window coverings: blinds, shutters, drapes
- Built-ins: bookshelves, media cabinets, closet systems, wet bar
- Fireplace, mantel, tile or stone surround
- Anything that stays with the house but is not part of the structure
Kitchen and baths
Close-ups after the wide shot.
- Appliances: range or cooktop, ovens, microwave, dishwasher, disposal, refrigerator if it stays
- Cabinets and countertops (a straight-on photo of each run)
- Backsplash, sink and faucet
- Each bathroom: vanity, mirror, tub or shower, shower door, tile
- Laundry: washer and dryer hookups, cabinets, utility sink
Mechanical and utility
Usually a closet, the attic, the garage or outside.
- Air conditioner or heat pump outdoor unit(s), with the label
- Furnace or air handler, with the label
- Water heater(s), with the label; water softener or filter if any
- Electrical panel with the cover on; generator or EV charger if any
- Security alarm panel, cameras, doorbell camera, thermostat
- Central vacuum, intercom, whole-house audio if present
Outside the house
Walk around once.
- All four sides of the building, from far enough back to see the roof line
- Front door and garage doors; exterior lighting
- Roof, gutters and downspouts (from the ground is fine)
- Siding, brick or stone; awnings, shutters, trim
The lot
This is where most of the 15-year property is.
- Driveway, walkways, patio, deck, porch
- Fences, gates, retaining walls
- Pool or spa, and the equipment pad (pump, filter, heater)
- Irrigation controller and a sprinkler head; landscape lighting
- Landscaping: lawn, beds, trees, hardscape, water features
- Sheds, carports, covered patios, outdoor kitchen, play or sport equipment
Documents, if you have them to hand
PDFs or clear phone photos of paper. None of these is required — the study is written from the photographs. Send what you already have and skip the rest; your accountant may hold some of it already.
- Closing statement (settlement statement) from the purchase
- County appraisal district property record (the "assessor card")
- Appraisal, if one was done for the loan
- Invoices for renovations or major replacements (roof, HVAC, pool, kitchen)
- Survey or site plan, if you have one
- For rentals: lease or listing showing how the property is rented
When you are done: reply to the email with everything attached (or a shared folder link). Large batches are fine. If a section does not apply, skip it. Questions go to your accountant.
Preparers: print this page or email the link to the owner, then upload what comes back to the study.