The questions owners ask before they sign.

Largely, yes — and that’s the value. A dollar deducted today is worth more than a dollar in year 27, because you put it to work now. Many owners also manage recapture by exchanging, refinancing or holding. Your CPA models the exit.

Standard practice puts the whole building on a 27.5- or 39-year line. A study separates the components that belong on 5-, 7- and 15-year lives — flooring, fixtures, dedicated wiring, site work — with an engineering basis for each one.

Bonus depreciation lets you deduct a share of the 5-, 7- and 15-year components in the first year instead of spreading them out. The rate depends on when you acquired the property and placed it in service: 100% for property acquired after January 19, 2025. Property acquired before that follows the phase-down: 80% if placed in service in 2023, 60% in 2024, 40% in 2025. A look-back study on a building you already own generally uses the rate from the year it was placed in service. Your estimate shows the rate it assumes, and your CPA confirms what applies to you.

An engineering-based study is the documented method. The risk sits with unsupported rule-of-thumb allocations, not with a study that shows its work. Your CPA receives the supporting detail.

Fees are quoted per property. You see the projected savings next to the fee in your free estimate before you commit to anything.

A study is worth what it holds up to. Ask any provider whether an engineer visits the property, what level of component detail you get, and what support comes if the return is questioned. Compare those answers, not only the fee.

About six weeks from engagement to delivered study, depending on the property and how quickly documents come in. Once you sign, a CSSI project coordinator schedules the site visit and collects your documents.