Cost Segregation for Self Storage

[Christopher Brown]

I bought a self storage facility in 2017 as the second leg of a 1031 exchange.  It won't have positive rental income for tax purposes for a couple of years (expenses will eat up most of it while we get the occupancy and rates up).  As I understand it, there's no immediate tax benefit for me in the short term of paying for a cost segregation study as there is no positive net rental income against which it can be deducted (and I'm over the AGI cap for deducting against ordinary income).  And I'd like not to pay the cost to do it until such time as I've got positive income on the property.  

But in the meantime, how do I (really my cpa) do the cost segregating for this year's tax depreciation schedule?  Is it literally just guesstimating how much each depreciation category of the facility is worth (by replacement cost or market value)?  Or should I just start with the straight 39 year schedule for everything (since it won't matter for this year) and then amend when I finally do the study?

Facility was built in 2004; I paid $1.95m for it. Taking into account my exchanged property, my basis in the new property is about $1.1m (which I gather has to be the basis for any new depreciation schedules).  I intend to hold it long term.  The study will pay for itself eventually, best I can tell.