Much easier on new construction than an existing building as long as you have good receipts along the way for building components.

Yes,  they measured all components of properties and split them into different depreciation categories.  

A comp on the other side of town is 305k.

It also appears the work is limited to exposed or easily accessible MEP components.

Suspended LTR depreciation/losses often aren’t lost, they can carry forward and may be released when you sell, so the “can’t use it” point may be overstated.Real estate sale taxes aren’t just 15–20% LTCG: depreciation recapture, possible 3.8% NIIT, and state tax can raise the effective rate.A 1031 has strict deadlines (45 days identify / 180 days close); if you need more time, consider reverse 1031 or a more passive “parking” option like DSTs.STRs can potentially offset W-2 income, but it’s more complex than “100 hours”—material participation rules and documentation matter.Cost segregation can be powerful but only if the deal supports it; it accelerates depreciation and can affect future recapture.Consolidating into fewer properties can reduce operational risk, but watch market/regulatory/insurance volatility.Best next step: compare hold vs sell taxable vs 1031 with full tax/return components (recapture, NIIT, suspended losses, timing risk).Always consult with a CPA who specializes in real estate.

Diversity is a fundamental component.  

Suspended LTR depreciation/losses often aren’t lost, they can carry forward and may be released when you sell, so the “can’t use it” point may be overstated.Real estate sale taxes aren’t just 15–20% LTCG: depreciation recapture, possible 3.8% NIIT, and state tax can raise the effective rate.A 1031 has strict deadlines (45 days identify / 180 days close); if you need more time, consider reverse 1031 or a more passive “parking” option like DSTs.STRs can potentially offset W-2 income, but it’s more complex than “100 hours”—material participation rules and documentation matter.Cost segregation can be powerful but only if the deal supports it; it accelerates depreciation and can affect future recapture.Consolidating into fewer properties can reduce operational risk, but watch market/regulatory/insurance volatility.Best next step: compare hold vs sell taxable vs 1031 with full tax/return components (recapture, NIIT, suspended losses, timing risk).Always consult with a CPA who specializes in real estate.

Professional studies include site visits, engineering analysis, and detailed component-by-component breakdowns.

A cost segregation study basically separates your property into components that can be depreciated faster than the standard 27.5-year schedule.

Another option is to wait until 2026, do a cost seg, and then a 3115 to catch up on depreciation that wasn't taken in 2025.The benefit of waiting until 2026 is that it gives you a window to make adjustments or improvements to the property, such as upgraded appliances, flooring, or other tangible components, which can qualify as shorter-life assets under cost segregation.