I’m also an investor myself so I know the ins and outs from both sides of the table.Since I know intros are more useful when they actually help, here are 3 tax deductions I see real estate investors miss all the time:Home office deduction – If you manage your rentals from home, part of your housing costs may be deductible.Start-up costs – Expenses you had before your property was even “in service” (like inspections, travel, legal fees) can often be written off.Cost segregation + bonus depreciation – Breaking out components of a property (appliances, flooring, furniture) lets you accelerate write-offs, often front-loading tens of thousands in deductions.I joined BiggerPockets to connect, keep learning, and share insights like this.

Focus on defining your niche, getting licensed and insured, and building systems early so you can scale smoothly.

.- Property available during defined business hours for nonexclusive use by various customers.- Property used in an activity conducted by a partnership, S corporation, or joint venture in which the taxpayer holds an interest.

Depends on how you define scaling. 

The tax advantages of buying/holding gas stations are pretty great.Many of the components of gas stations including pumps, tanks, external parking areas, and other equipment are classified as either 5 or 15 year property so you can bonus depreciate a lot of it (minus the land value) and get significant deductions in year 1.With the current bonus depreciation rate at 100%, a $1 million gas station acquisition could still lead to $200K+ in year 1 deductions depending on the specifics of your deal.

Possible that your subconscious has detected an issue with the acquisition that you are not yet able to define.  

Feels like it is important to have the experience and know how to allocate the different building components $ value between things like concrete, landscaping, etc.

Quote from @Henry Clark: Just a note on one small component of our Advertising efforts.We do Self Storage. 

I'd make sure just how much extra tax benefit will open up for you annually compared to the cost of the study.You are exactly right - a cost seg will get deferred in a 1031 exchange as long as the property you are purchasing is roughly the same components of things that were cost segregated.

In US tax law, the depreciable lifespan of an asset is defined by its MACRS classification which stands for “Modified Accelerated Cost Recovery System.”Under MACRS, depreciable assets are assigned to different classes, with each class having a specific recovery period.