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hi todayamp;#39;s topic is cost segregation study and purchase price allocation for real property real estate answers this coverage not for the purpose of a text reporting for PPA and itamp;#39;s for most native planet my name is David Han Iamp;#39;m a certified commercial praiser and/or saw Iamp;#39;m certified business valuator and of course the singers you might remember more than co-simulation study has simply has a tremendous benefit without cost segregation study the property will be depreciated the wet straight-line method means is the same amount in every single year for residential properties is for twenty seven point five years such as apartment in a residential property or other property other than none the residential property oldest commercial property is depreciated over thirty nine years with CSS Co segregation study itamp;#39;s classified all those improvement bases the shorter life five-year life which is more likely personal property in Ti since s