Scope disclosure
What this software produces, what it doesn’t, and how to file responsibly.
The three tiers, in plain terms
DIY Self-Serve ($149) is a self-guided calculator. You enter the basis and land value; we apply property-type-default asset allocations from our library and produce a branded PDF with the full MACRS schedule. No AI extraction, no engineer review. Planning only — have your CPA verify the inputs.
AI Report ($295) is a software-generated modeling and planning study. An AI pipeline reads your closing disclosure and improvement receipts, decomposes the basis, and classifies each asset into its MACRS life. The methodology follows the Residual Estimation Method combined with Replacement Cost New Less Depreciation (RCNLD), as outlined in the IRS Cost Segregation Audit Techniques Guide (Publication 5653, 2-2025).
Engineer-Reviewed ($1,495) is the AI Report plus review and signature by a US-licensed Professional Engineer, plus a 13-element compliance checklist aligned with Chapter 4 of Publication 5653. This is the tier intended for audit-defensible filing.
What none of the tiers are
DIY and AI Report are not complete engineered cost segregation studies signed by a Professional Engineer. They do not include a physical site inspection. They should not be attached to a filed tax return or relied upon in an IRS examination without the review of a credentialed tax professional. The Engineer-Reviewed tier is the one intended for attaching to a return.
Upgrade paths
Your inputs carry forward. A DIY study can be upgraded to AI Report or Engineer-Reviewed without re-entering anything, and AI Report upgrades to Engineer-Reviewed without re-uploading documents. You pay the delta.
Bonus depreciation eligibility
Every report explicitly checks your acquisition date against the Tax Cuts and Jobs Act (TCJA) cutoff of September 28, 2017, and your placed-in-service date against the One Big Beautiful Bill Act (OBBBA) eligibility window. The applied bonus rate is displayed on the schedule page.
Limits of liability
Segra is not your tax advisor and does not provide tax advice. Have a credentialed tax professional review every report before it informs a tax filing.
Last updated April 19, 2026.