What survives an audit

The 13 elements of a quality study

IRS Publication 5653 — the Cost Segregation Audit Techniques Guide — names the 13 principal elements of a quality study. Below: each element quoted from the guide itself, tied to the Internal Revenue Code sections behind it, and to how this platform satisfies it. Every study we generate is scored against all thirteen.

Try it — grade a sample study

What would YOUR study file score?

This is the same weighting our risk analysis applies to every real study. Toggle what you'd actually have on file — watch what moves the needle. (Three elements — consistent nomenclature, standard numbering, and per-line classification with citations — are always provided by the engine, so the demo starts above zero.)

13%

complete

HIGH RISK

A qualified preparer reviewed and signed the studyhigh weightClosing statement + invoices/receipts are in the document vaulthigh weightAllocated costs reconcile to the total project costhigh weightWalkthrough photos/video cover 70%+ of the inspection zoneshigh weightEvery component line links to a photo, document, or priced sourceLand value is documented (appraisal or assessor) — and the §481(a) look-back is computed on older propertiesInterviews with the contractor/seller/manager are on recordIndirect/soft costs are recorded and allocatedA written methodology narrative accompanies the numbers

On a real study, every one of these is verified against your actual uploads — not self-reported. Run it on your property →

Element by element

Straight from the guide, tied to the Code

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For CPAs & engineers

Reviews arrive 90% done. You provide the judgment.

Cost Seg Atlas studies reach you with the component listing built, evidence linked line-by-line, reconciliation computed, the written narrative drafted, and the 13-element checklist showing exactly which judgments remain yours. You review on a dedicated page and sign — and a signature is automatically voided if the study changes afterward. We are building a network of reviewing professionals for study sign-offs; leave your details and we'll reach out as it opens.