Cost seg runs on referrals — and most CPAs never bring it up. We read the same county data behind our appeal leads for a different signal: building-heavy commercial, recently acquired or never studied. Owners leaving six figures of first-year depreciation on the table — delivered as a candidate list in your counties.
The One Big Beautiful Bill Act restored 100% bonus depreciation — permanently — for property acquired and placed in service after January 19, 2025. Every dollar a study reclassifies into 5-, 7-, or 15-year property is deductible in full, in year one.
Cost seg is back to peak value, and it isn't sunsetting. Every commercial buyer in your market is now a study waiting to happen — and the look-back rule (Form 3115 + a one-year §481(a) catch-up) means owners who bought years ago and never studied still count.
The studies are worth doing and the owners would say yes — if they ever heard the pitch. They mostly don't.
CPAs and brokers are the channel, and warm relationships are scarce. Referral flow doesn't scale with how many studies you could actually produce.
Cost seg sits outside the typical accountant's skillset, so it stays quiet. A huge pool of qualified owners never hears the idea exists — that's the leak.
Nobody sells qualified cost-seg owners. Every firm fights for the same referral sources. No incumbent, no price — that's the white space, and the candidate list is how you walk into it.
The same county record behind our appeal leads, filtered for the attributes that make a cost-seg study pay. You set the counties; we pull the matches.
Owner of record and the mailing channel the tax bill goes to — the direct line to the decision-maker.
The exact parcel and jurisdiction, resolved to the county's own record — no guesswork on which property.
Plain-English class plus the raw use code, so you can sort by reclassification potential.
Size and vintage — the inputs that frame the scope and the conversation about a study.
Last sale date — so you know instantly whether it's a recent-buyer pitch or a look-back catch-up.
Assessed value broken into improvement versus land — the building-basis signal that flagged the candidate in the first place.
Simple per-candidate pricing, your county locked to you. No platform fee, no per-seat games.
Each one screened to the signal above, with owner contact and the building-basis split. You only pay for matches.
When you take a county, no other cost-seg firm gets its candidates. You own the territory while the account stays active.
A first order is 20 qualified candidates. Enough to test the close rate before you scale the county.
One closed mid-size commercial study throws off $3,000–$6,000+ in gross profit — and owners come back with more properties.
Close one in twenty and the whole order has paid for itself several times over. At $100 a candidate, the math isn't close.
We surface the candidate from public records. The study, the eligibility call — passive-loss limits, recapture, real-estate-professional status — and the filing are yours and the owner's CPA. We point you at the property; you and the owner's advisor run the numbers.